State whether the following accounts will indicate a debit or credit balance :
`{:("(i) Drawings",,"(ii) Advance Rent Received"),("(iii)Bad Overdraft","(iv)Sales Return"),("(v)Furniture","(vi)Bank Overdraft"):}`

State whether the balance of the following accounts should be placed in the debit (or) the credit columns of the trial balance: {:("(i) Plant and Machinery",,"(ii) Discount allowed"),(" (iii) Bank overdraft ",,"(iv) Sales"),("(v) Interest Paid",,"(vi) Bad Debts"):}