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The balances for the accounts listed below appear in the Adjusted Trial Balance columns of the end-of-period spreadsheet (work sheet). Indicate whether each balance should be extended to 

(a) An Income Statement column or 

(b) A Balance Sheet column.

1. Accumulated Depreciation-Equipment 

2. Cash 

3. Commissions Earned 

4. Insurance Expense 

5. Prepaid Rent

6. Supplies

7. Svend Tisdale, Drawing

8. Wages Expense 

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