Flow of Accounts into Financial Statements The balances for the accounts that follow appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each account would flow into the Income statement, retained earnings statement, or balance sheet. 1. Accounts Payable uw 2. Accounts Receivable Balance sheet 3. Cash Income statement 4. Dividends Retained earnings statement 5. Fees Earned 6. Supplies 7. Unearned Rent 8. Utilities Expense 9. Wages Expense 10. Wages Payable