2. Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the term can usually be found. Use the following abbreviations: Category Financial Statement Asset = A Balance Sheet = BS Liability = L Income Statement = IS Stockholders' Equity = SE Revenue =R Expense = E Gain = G Loss = LS Financial Category Statement(s) Cash..... Accounts payable... Common stock................. Depreciation expense.......... Net sales........................ Income tax expense............ Short-term investments... Gain on sale of land........... Retained earnings Dividends payable..... Accounts receivable...... Short-term debt