According to its annual report, P&Gs more than 250 brands include Pampers, Tide, Ariel, Always, Whisper, Pantene, Bounty, Pringles, Folgers, Charmin, Downy, Lenor, Iams, Olay, Crest, Vicks and Actonel. The following are items taken from its recent balance sheet and income statement. Note that different companies use slightly different titles for the same item. Select each item in the following list as an asset (A), liability (L), or stockholders equity (SE) item that would appear on the balance sheet, or a revenue (R) or expense (E) that would appear on the income statement

Financial Statement Items Categories (1) Accounts receivable (2) Cash and cash equivalents (3) Net sales (4) Notes payable (5) Taxes payable (6) Retained earnings (7) Cost of products sold (8) Marketing, administrative, and other operating expenses (9) Income taxes (10) Accounts payable (11) Land (12) Property, plant, and equipment (13) Long-term debt (14) Inventories 15) Interest expense