For each account​ listed, identify whether the account would appear in either the income statement section or the balance sheet section of the worksheet. Assuming normal​ balances, identify if the account would be recorded in the debit​ (DR) or credit​ (CR) column. Account Section of worksheet Debit (DR) or Credit (CR) column? 8. Service Revenue 9. Accounts Payable 10. Cash 11. Depreciation Expense—Building 12. Sandy, Withdrawals 13. Accumulated Depreciation—Building