Identify accounts by category and financial statement(s) Listed here are a number of financial statement captions. Indicate in the spaces to the right of each cap- tion the category of each item and the financial statement(s) on which the item can usually be found. Use the following abbreviations:

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Category Asset A Balance sheet Liability L Income statement Financial Statement BS BS IS Owners' equity OE Revenue R Expense E Gain G Loss LS Cash Accounts payable Common stock Depreciation expense Net sales Income tax expense Short-term investments Gain on sale of land Retained earnings Dividends payable Accounts receivable Short-term debt