The doctor's wife prepares a manual P&L and Balance Sheet in Excel. She wasn't sure how to handle a lot of this.

I'm weeding through all the documentation and matching against her P&L. I just wasn't sure if the 1099-MISC income was supposed to be reported in the Sch K area, with interest, dividends, capital gains, etc. or just reported on line 5, "Ordinary income". 

I'll report it on line 5. 

Thank you.