List and categorize all of these items accordingly

QUESTION 1 List and categorize all Of these items accordingly. NO 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 Items Carriage inwards Carriage outwards Return inwards Return outwards Drawings Purchases Sales Accrued income Accrued expenses Prepaid income Prepaid expenses Salary and wages Fixtures and fittings Closing inventory Beginning inventory Net profit Bad Debt Mortgage loan Interest on bank overdraft Rent income Income Sfafemenf (IS) Statement Of Financial position? (SOFP) Debit OR credit Entry? Balance b/d (or usual entry when increase)