For each of the following accounts, TO THE LEFT place the letter of the financial statement where the account is found. TO THE RIGHT place the letter DR for a normal debit balance or CR for a normal credit balance for the accounts listed below. To the left of the account FINANCIAL STATEMENT I. - Income Statement RE. Statement of Retained Earnings (Corporation) B. Balance Sheet. OC. - Statement of Owner's Capital (Partnership or Single Owner) To the right of the account 1. 2. 3. 4. 5. 6. 7. 8. Debit-DR Credit CR Cash Retained Earnings Bonds Payable Owner, Drawing Accounts Payable Land Cost of Goods Sold Wages Expense 14. 15. 16. 17. 18. 19. 20. 21. Bonds Payable Common Stock Dividends Revenue Income Tax Expense Owner, Capital Wages Payable Interest Revenue. I