Balance Sheet (B) or Income Statement (I) a. Equipment b. Fees Earned c. Retained Earnings d. Wage Expense e. Patent f.Cost of Goods Sold g. Common Stock h. Dividend Payable i.Accumulated Depreciation Balance Sheet (B) or Income Statement (I) j. Prepaid Expense k. Gain on Sale of Short-term Investment 1. Rent Revenue m. Supplies Inventory n. Accounts Receivable o. Land p. Insurance Expense q. Interest Payable r. Deferred (Unearned) Revenue