1	Bad debts expense
2	Sales discounts taken
3	Depreciation expense on sales equipment
4	Loss from operations of discontinued Division B
5	Earnings per share
6	Gain on sale of land
7	Administrative salaries
8	Cash dividends declared and paid on common stock
9	Gain from sale of discontinued Division B
10	Loss on sale of equipment
11	Advertising expense
12	Merchandise inventory (ending)
13	Loss from write-off of obsolete inventory
14	Cash paid to acquire equipment
15	Unrealized increase in fair value of available-for-sale securities

Where would each of the following items most likely be reported in a company's financial statements? Assume the monetary amount of each item is material.