- was posted mistakenly to Cash. f. An entry debiting Cash and crediting Accounts Payable for $4,500 was mistakenly not posted. 05 2-8 Classifying accounts in financial statements Indicate the financial statement on which each of the following items appears. Use I for income statement E for statement of owner's equity, and B for balance sheet. a. Services Revenue v e . Equipment i. Owner Withdrawals b. Interest Payable f. Prepaid Insurance i. Office Supplies c. Accounts Receivable g. Buildings k. Interest Expense d. Salaries Expense h . Rental Revenue I. Insurance Expense