Indicate the work sheet columns $($Income Statement Debit, Income Statement Credit, Balance Sheet Debit, Balance Sheet Credit$)$ in which the balances of the following accounts should appear:

a$.q,$ S Mn$$n Nrawinn

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b$.$ Utilities Expense

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c$.$ Merchandise Inventory $($ending$)$

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d$.$ Purchases Discounts

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e$.$ Unearned Rent

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f$.$ Sales Returns and Allowances

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g$.$ Accumulated Depreciation, Equipment

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h$.$ Income Summary

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i$.$ Service Income

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j$.$ Predaid Insurance

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