The balances for the accounts listed below appeared in the Adjusted Trial Balance columns of the end-of-period spreadsheet. Indicate whether each balance should be extended to (a) the Income Statement columns or (b) the Balance Sheet columns. 
Definitions:
Pain
An uncomfortable sensation that can range from mild, localized discomfort to unbearable agony, either physical or emotional.
Fetishism
A form of sexual desire in which gratification is linked to an abnormal degree to a particular object, item of clothing, or body part.
Arousal
A physiological and psychological state of being awake or reactive to stimuli.
Coercive Paraphilias
Paraphilic disorders characterized by intense sexual fantasies, urges, or behaviors that involve the psychological or physical suffering of another person.
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