Listed below are ledger accounts that appear in the adjusted trial balance columns of a worksheet.

1 Cash at bank

2 Insurance expense

3 Interest expense

4 Office supplies

5 Account receivables

6 Wages payables

7 Interest payables

8 Account payables

9 GST receivable

10 Depreciation expense

11 Discount received

12 Discount allowed

13 Unearned revenue

14 Accumulated depreciation- Non-current assets

15 GST payables

16 Prepaid insurance

17 Rental revenue

18 Drawings

19 Mortgage payable

20 Share capital

which item will go to income statement and which item will go to balance sheet? and which side they will go debit or credit