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, in Column 3 the financial statement on which the account balance is reported, and in Column 4 the nature of the account (permanent/temporary).

Column 1 Column 2 Column 3 Column 4

Example: Asset Debit Balance Sheet Permanent

1) Petty Cash ________ ________ ________ ________

2) Misc. Expense ________ ________ ________ ________

3) Cash Short & Over ________ ________ ________ ________

4) Change Fund ________ ________ ________ ________

5) Delivery Expense ________ ________ ________ ________