The balances for the accounts listed below appeared in the Adjusted Trial Balance columns of the work sheet. Indicate whether each balance should flow to the (a) income statement, (b) statement of owner's equity, or (c) balance sheet. 1. Salaries Payable 2. Fees Earned 3. Accounts Payable 4. Supplies 5. Supplies Expense 6. Unearned Rent 7. Felipe Ramos, Drawing 8. Equipment 9. Accounts Receivable 10. Accumulated Depreciation 11. Salary Expense 12. Depreciation Expense Income statement Balance sheet Balance sheet Income statement Balance sheet Statement of owner's equity Balance sheet Balance sheet Income statement