Final answer:
Accumulated Depreciation is the account that will not be extended to the balance sheet columns. The answer is D.
Step-by-step explanation:
On a worksheet, the account that will not be extended to the balance sheet columns is d. Accumulated Depreciation.
The balance sheet is a financial statement that shows the financial position of a company at a given point in time. It includes assets, liabilities, and owner's equity. Accumulated Depreciation is a contra account that reduces the value of an asset, such as equipment or buildings, to reflect its depreciation over time. Since it is a contra account, it is subtracted from the corresponding asset account and its balance does not directly appear in the balance sheet columns.