Indicate with an X whether each of the following would appear on the income statement, statement of owner's equity, or balance sheet. An item may appear on more than one statement.

CHAPTER 5: CLOSING ENTRIES AND THE POST-CLOSING TRIAL BALANCE 219 Statement of Balance Statement Owner's Equity Sheet Income Item Brample: The total liabilities of the business at the end of the year. The amount of the owner's Capital balance at the end of the year The amount of depreciation expense on equipment during the year. The amount of the company's net income for the year d. The book value of the equipment. e Total insurance expired during the year. Total accounts receivable at the end of the year. g Total withdrawals by the owner. h. The cost of utilities used during the year. i The amount of the owner's Capital balance at the beginning of the year LO