Exercise 1. Indicate in which column each of the following accounts should be entered by placing the letter of the worksheet columns in the answer column at the right. Income Statement Balance Sheets Debit Credit Debit Credit a b c d 0. Cash 1. Office supplies 2. Land 3. Taxes payable CO. 1. 2. 3. 4. Revenue from comissions 4. 5. Interest revenue 5. 6. Building 6. 7. Accounts receivable 7. 8. Interest expense 8. 9. Common stock 9. 10. Retained earnings 10. 11. Salary expense 11. 12. Depreciation expense 12. 13. Freight expense 13. 14. Prepaid expense 14. 15. Mortgage payable 15.