The balances for the accounts listed below appeared in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each balance should be extended to (a) the Income Statement columns or (b) the Balance Sheet columns. 1. Salaries Payable 2. Fees Earned 3. Accounts Payable 4. Common Stock 5. Supplies Expense 6. Unearned Rent 7. Retained Earnings 8. Equipment 9. Accounts Receivable 10. Accumulated Depreciation 11. Salary Expense 12. Depreciation Expense