PROBLEM: Listed below are the real and nominal accounts.

1. Depreciation Expense 2. Estimated Uncollectible Accounts 3. Uncollectible Accounts 4. Merchandise Inventory, End 5. Merchandise Inventory, Beginning 6. Prepaid Rent 7. Rent Expense 8. Accrued Interest Income 9. Unearned Interest Income 10. Interest Income 11. Accrued Salaries Expense 12. Salaries Expense 13. Input Tax 14. VAT Payable 15. Purchase Discounts 16. Freight Out 17. Freight In 18. Purchase Returns and Allowances 19. Purchases 20. Sales Discounts 21. Sales Returns and Allowances 22. Sales 23. Office Supplies Expense 24. Unused Office Supplies 25. Accumulated Depreciation

REQUIRED: Place a checkmark as to what section in the worksheet they are to be extended. Use the suggested format below:

1st column - Account Titles 2nd column - Income Statement (below is a divided box for Debit and Credit where the check must be placed). 3rd column - Balance Sheet (below is a divided box for Debit and Credit where the check must be placed).