Rothchild Services has completed its work sheet. It is now ready to prepare the income statement and balance sheet. The alphabetical list of accounts shown here is taken from the Rothchild Services work sheet. Select the statement and in which section each account will appear. For any account that does not appear on either statement, select Neither.

Account	Income Statement		Balance Sheet			Neither
	Revenue	Expenses	Assets	Liabilities	Owners Equity
Accounts Payable-Steinke
Accounts Receivable-K. Hillsdale
Advertising Expense
Cash
Cash Short and Over
G. Rothchild, Capital
G. Rothchild, Drawing
Income Summary
Insurance Expense
Miscellaneous Expense
Petty Cash
Prepaid Insurance
Rent Expense
Sales
Supplies
Supplies Expense
Utilities Expense