A company$$s chart of accounts includes, in part, the following account numbers and corresponding account titles:

Account Number Account Title

$(1)$ Cash

$(2)$ Merchandise inventory

$(3)$ Cost of goods sold

$(4)$ Transportation$-$out

$(5)$ Dividends

$(6)$ Common stock

$(7)$ Selling expense

$(8)$ Loss on the sale of land

$(9)$ Sales

Which accounts would appear on the income statement?