21.

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.

Category	Financial Statement
Asset	Balance Sheet
Liability	Income Statement
Owners Equity
Revenue
Expense

Account	Category	Financial Statement
Cost of Goods Sold
Accounts Receivable
Interest Income
Accounts Payable
Allowance for Doubtful Accounts
Bad Debt Expense
Unearned Revenue
Common Stock
Net Income
Retained Earnings