Select the financial statement column to which the normal account balance is extended.

A$.$ Debit column for the Income Statement columns.

B$.$ Credit column for the Income Statement columns.

C$.$ Debit column for the Balance Sheet & Statement of Owner's Equity columns.

D$.$ Credit column for the Balance Sheet & Statement of Owner's Equity columns.

$\backslash$table$[[1.$ Note payable,$],[2.$ Salaries expense,$],[3.$ Rent expense,$],[4.$ Unearned revenue,$],[5.$ Note receivable,$],[6.$ Wages payable,$],[7.$ Land,$],[8.$ Machinery,$],[9.$ Salaries payable,$],[10.$ Supplies expense,$],[11.$ Utilities expense,$],[12.$ Interest receivable,$],[13.$ Owner, Capital,$],[14.$ Wages expense,$],[15.$ Office supplies,$],[16.$ Owner, Withdrawals,$]]$