1) On the Working Trial Balance on the excel spread sheet. In column B titled as FS indicate which financial statement will include each account listed on the working trial balance using these abbreviations (you may have to do some internet searching to determine which kind of financial statement element you are working with if you are not familiar with the account name):

• B for balance sheet
• I for income statement
• C for statement of comprehensive income
• S for statement of shareholders equity

8 8 8 B B B B B B B B B 8 B 8 B Cash and cash equivalents Marketable securites Spare parts, supplies and fuel Prepaid expenses and other Property and Equipment, at cost Less accumulated depreciation and amortization Operating lease right-of-use assets, net B Goodwill B Other assets, including equity method investments Current portion of long-term debt Accrued salaries and employee benefits Accounts payable Operating lease liabilities Accrued expenses Long-term Debt, less Current Portion B Deferred income taxes Pension, postretirement healthcare and other benefit obligations Self-insurance accruals 2 Operating lease liabilities 3 Other liabilities Common stock, So.10 par value; 800 million shares authorized: 318 million shares issued as of March B/S 4 31, 2021 S Additional pald-in capital B/S 6 Retained earnings B/S E7 Accumulated other comprehensive loss B/S 28 Treasury stock, at cost B/S 29 Revenue BO Salaries and employee benefits 1 31 Purchased transportation 32 Rentals and landing fees 33 Depreciation and amortization 34 Fuel 1 35 Maintenance and repairs 36 Goodwill and other asset impairment charges 37 Other operating expense 38 Interest expense 39 Interest income 40 Other retirement plans income 41 Loss on sale of assets 42 Income Tax Expense 43 Dividends paid B/S 44 Unrealized gain on AFS Securities 1 1 1 1 1 1 45