Listed below are various account titles or financial statement totals. For each one, indicate which financial statement

(balance sheet, income statement, statement of comprehensive income, statement of cash flows, and statement of owner’s equity) you would expect to see it on. Note—some items may appear on more than one statement.

A. Net investing cash flows B. Retained earnings C. Accounts receivable D. Interest expense E. Net income F. Comprehensive income G. Land H. Cash received from new borrowings I. Total current assets J. New increase/decrease in cash