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$[[1.$ Consulting revenue,$],[2.$ Buildings,$],[3.$ Interest revenue,$],[4.$ Interest expense,$],[5.$ Service revenue,$],[6.$ Accumulated depreciation,$],[7.$ Insurance expense,$],[8.$ Rent revenue,$],[9.$ Cash,$],[10.$ Interest payable,$],[11.$ Accounts receivable,$],[12.$ Accounts payable,$],[13.$ Depreciation expense,$],[14.$ Equipment,$],[15.$ Note payable,$],[16.$ Rent expense,$]]$