Please indicate how the following items are generally recorded or reflected. Indicate a "D" for debit and a "C" for credit: 21. Fixed Assets 22. Retained Earnings 23. Interest Income 24. Prepaid Insurance 25. Accounts Payable 26. Insurance Expense 27. Bank Fees 28. Cost of Sales 29. Distribution to Owner. 30. Rental Income Collected. 31. Stockholders' Equity 32. Petty Cash Fund 33. Depreciation Expense 34. Notes Payable Interest Expense 35. Accumulated Depreciation 36. Sales Allowances 37. Allowance for Doubtful Accounts 38. Accrued Payroll 39. Administrative Overhead 40. Bad Debts Recovered