Balance sheet columns indicate with an “X†whether each account total should be extended to the inco
Balance sheet columns indicate with an “X†whether each account total should be extended to the income statement to the income statement debit or credit or to the balance sheet debit or credit columns on the work sheet.
| Income Statement | Balance Sheet | |||
| Cash | Debit | Credit | Debit | Credit |
| Accounts Receivable | ||||
| Supplies | ||||
| Prepaid Insurance | ||||
| Delivery Equipment | ||||
| Accum. Dept. Delivery Equipment | ||||
| Accounts Payable | ||||
| Wages payable | ||||
| Owner, capital | ||||
| Owner, drawing | ||||
| Delivery fees | ||||
| Wages expense | ||||
| Rent expense | ||||
| Supplies expense | ||||
| Insurance expense | ||||
Depr. Exp. Delivery Equipment
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