Financial & Managerial Accounting 17th Edition by Jan Williams ,Susan Haka,Mark Bettner,Joseph Carcello

Exercise 44

Indicate whether each of the following accounts appears in the debit column or in the credit column of an after-closing trial balance. Use the symbols D for debit column, C for credit column, and N if the account does not appear in an after-closing trial balance.
a. Unearned Service Revenue
b. Accumulated Depreciation: Office Equipment
c. Land
d. Consulting Fees Earned
e. Capital Stock
f. Income Summary (of a profitable company)
g. Depreciation Expense: Office Equipment
h. Income Taxes Payable
i. Unexpired Insurance
j. Dividends
k. Retained Earnings
l. Dividends Payable