These 16 accounts are from the Adjusted Trial Balance columns of a company’s worksheet. Select the letter of the financial statement column (A, B, C, or D) where a normal account balance is extended.

A. Debit column for the Income Statement columns.
B. Credit column for the Income Statement columns.
C. Debit column for the Balance Sheet and Statement of Owner’s Equity columns.
D. Credit column for the Balance Sheet and Statement of Owner’s Equity columns.

1. Interest Revenue
2. Machinery
3. Owner, Withdrawals
4. Depreciation Expense
5. Accounts Payable
6. Service Fees Revenue
7. Owner, Capital
8. Interest Expense
9. Accounts Receivable
10. Accumulated Depreciation
11. Office Supplies
12. Insurance Expense
13. Interest Receivable
14. Cash
15. Rent Expense
16. Wages Payable