For each of the following accounts, indicate A) the financial statement the account is included on, and B) if the account has a natural debit (DR) or credit (CR) balance. (Note: Answers do not need to be in complete sentences.

Bullet points are acceptable. For example, to save time, you can simply write: Expense - I/S - DR balance. I/S means income statement; B/S means balance sheet)

Billings on Construction in Progress

Sales Returns

Sales Discounts

Allowance for Sales Returns

FICA Tax Payable