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Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders' equity (SE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement; if so, identify all applicable statements. If an item would not appear on any financial statement, label it NA.

a. Accounts Receivable

b. Accounts Payable

c. Salaries Payable

d. Dividends

e. Beginning Cash Balance

f. Ending Retained Earnings
g. Rent Expense
h. Ending Cash Balance i. Salaries Expense
j. Net Income
k. Utilities Expense
I. Cash Flow from Operating Activities
m. Service Revenue
n. Unearned Revenue
o. Interest Revenue
p. Accrued Interest Receivable