explain to susan how she should extend the following adjusted trial balance accounts 593106

Balance sheet: Extend assets to debit column. Extend liabilities to credit column. Extend contra assets to credit column. Extend drawings account to debit column.

Income statement: Extend expenses to debit column. Extend revenues to credit column.

Susan Elbe is preparing a worksheet. Explain to Susan how she should extend the following adjusted trial balance accounts to the financial statement columns of the worksheet.