Select the appropriate financial statement for each of the following accounts.

(Note: Some items may appear on more than one financial statement.)

a. Income statement

b. Statement of owner's equity

c. Balance sheet

d. Statement of cash flows

1. Rent Expense

2. Withdrawals

3. Notes payable

4. Cash

5. Accounts receivable

6. Jay Miller, Capital

7. Supplies Expense

8. Fees earned