For each of the following identify in column 1 the category to which the account belongs, in column 2 the normal balance for the account, and in column 3 the financial statement on which the account balance is reported.

Column 1 Column 2 Column 3

A) Sales ________ ________ ________

B) Professional Fees Earned ________ ________ ________

C) Sales Returns and Allowances ________ ________ ________

D) Cleaning Expense ________ ________ ________

E) Sales Discounts ________ ________ ________

F) Store Rent Expense ________ ________ ________

G) Owner's Capital ________ ________ ________

H) Store Supplies ________ ________ ________