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. Selling and administrative expense B. Issuance of new share of stock by the company C. Cash balance, end of year D. Accounts payable balance E. Sales revenues F. Dividends declared and paid to shareholders G. Total equity, end of year H. Total operating cash flows I. Short-term loans payable J. Income tax expense