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:
Marginal Cost
The cost of producing one additional unit of a good or service, crucial for optimizing production levels and pricing strategies.
Willingness to Pay
The maximum amount an individual is prepared to spend on a good or service, reflecting the value they attribute to it.
Market Demand Curve
A graphical representation showing the relationship between the price of a product and the quantity of the product that consumers are willing and able to purchase at various prices.
Public Good
A provision of goods or services to everyone in society for free, by either governmental bodies or private entities, with no profit motive.
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