Identify if it is Income Statement or Balance Sheet:

1. Rent
2. Office Equipment
3. Purchase Returns/Allowances
4. Cash in Bank
5. Accounts Payable
6. Purchases Discount
7. Allowances for Bad Debts
8. Salaries & Wages
9. Unused Supplies
10. Loans Payable
11. Purchases
12. Taxes & Licenses
13. Liza Vera, Capital
14. Accumulated Depreciation
15. Service Income
16. Accounts Receivable
17. Liza Vera, Drawings
18. Light & Water
19. Sales
20. Merchandise Inventory