List where each of the following items may appear. Choose from (A) income statement,

(B) balance sheet, or (C) reconciliation of retained earnings.

a.Dividends paid k.Unrealized exchange gains and losses b.Notes payable l. Equity in net income of affiliates c.Minority share of earnings m.Goodwill d.Accrued payrolls n.Unrealized decline in market value e.Loss on disposal of of equity investment equipment o.Cumulative effect of change in f.Minority interest in consoli- accounting principle dated subsidiary p.Common stock g.Adjustments of prior periods q.Costs of good sold h.Redeemable preferred stock r.Supplies i.Treasury stock s.Land j.Extraordinary loss