44. The following accounts appear on either the Income Statement (15) or Balance Sheet (BS). In the space to the left of each account, write the letters, IS or BS to identify the statement on which the account appears. 1. Office Equipment 2. Rent Expense 3. Unearned Fees Revenues 4. Rent Expense 5. Accounts Payable 6. Owner, Capital 7. Fees Revenue 8. Cash 9. Notes Receivable 10. Wages Payable