Tell whether each of the following accounts is part of net sales, cost of goods sold, operating expenses, or other revenues and expenses, or is not on the income statement:

1. Delivery Expense 5. Cost of Goods Sold 2. Interest Expense 6. Depreciation Expense 3. Unearned Revenue 7. Investment Income 4. Sales Returns and Allowances 8. Retained Earnings Single-Step Income Statement