Identify whether the following items would appear on the balance sheet (BS) or income statement (IS) of a corporation.

a. _________ Income taxes payable.

b. _________ Cost of goods sold.

c. _________ Supplies.

d. _________ Notes payable.

e. _________ Salaries and wages expense.

f. _________ Service revenue.

g. _________ Depreciation expense.

h. _________ Prepaid insurance.

i. _________ Interest payable.