Eskimo Pie Corporation markets a broad range of frozen treats, including its famous Eskimo Pie ice cream bars. The following items were taken from a recent income statement and balance sheet. In each case, identify whether the item would appear on the balance sheet (BS) or income statement (IS).

(a) Income tax expense.

(b) Inventory.

(c) Accounts payable.

(d) Retained earnings.

(e) Equipment.

(f) ____ Sales revenue.
(g) ____ Cost of goods sold.
(h) Common stock.
(j) _____ Interest expense.