S1-13. (Learning Objectives 3, 4: Using accounting vocabulary; identifying items with the appropriate financial statement) Suppose you are analyzing the financial statements of Murphy Radiology, Inc. Identify each item with its appropriate financial statement, using the following abbreviations: Income Statement (IS), Statement of Changes in Equity (SCE), Balance Sheet (BS), and Statement of cash flows (SCF). Three items appear on two financial statements, and one item shows up on three statements.

a. ____ Cash h. ____ Dividends

b. ____ Net cash used for financing activities i. ____ Salary expense

c. ____ Accounts payable j. ____ Inventory

d. ____ Share capital k. ____ Sales revenue

e. ____ Interest revenue l. ____ Retained earnings

f. ____ Long-term debt m. ____ Net cash provided by operating g. ____ Increase or decrease in cash activities n. ____ Net income