State whether the following accounts would appear on an income statement, balance sheet, or statement of owners equity, normal balance and whether it is a temporary or permanent account. Insert a tick (X) on the respective cell as your answer. The first account is given as an example.

Account	Income Statement	Statement of Owners Equity	Balance Sheet	Normal Balance	Temporary (T) / Permanent (P)
				Dr / Cr
Owner's withdrawals		X		Dr	T
Office equipment
Service revenue
Rent expense
Accounts receivable
Accounts payable
Cash
Owner's capital
Depreciation expense
Unearned service revenue
Accumulated depreciation - equipment
Office supplies
Prepaid insurance
Gain from sale of asset
Loan payable
Delivery expense