Instructions: Mark with an "X" in the column that indicates the normal balance and the correct accounting presentation (Balance Sheet or Income Statement) of the following accounts or items. A single X per account Balance Sheet Income Stateme nt Assets Liability Shareholde r's Equity DR CR DR CR DR CR Accounts Ej. Accumulated Depreciation DR CR 1. Bad-Debt Provision 1 2. Discount on Notes Receivable 2 3. Sales Discount Forfeited 3 4. Inventory Write-Down 5. Provision to reduce inventory to market 1 en 6. Account Receivables from the Bank 6 7. Liability Obligation 7 8. Returns on purchases 8 9. Loss from sales of accounts receivables 9 10. 10 Discount on Sales