180,000 85,000 170,000 190,000 2,555,000 215,000 155,000 mided operations Provision from income taxes Net cash provided by operations Net sales Research and development expenses Selling, general and administrative expenses B. Listed below are a number of financial statement captions. Indicate in the spaces to the right of each caption (1) the category of each item, and (2) the financial statement(s) on which the item can usually be found. Financial Statement Balance sheet Income statement Statement of changes in owners' equity Category BS IS SOE Liability Owners' Equity OE Revenue Expense Gain Loss LS Financial Category Statement (s) Administrative expenses. Bonds payable. Income tax expense... Loss on sale of land. Merchandise inventory (25 Marks)