Classifications

Where would each of the following items most likely be reported in a company's financial statements? Assume the monetary amount of each item is material.

1.	Bad debts expense
2.	Sales discounts taken
3.	Depreciation expense on sales equipment
4.	Loss from operations of discontinued Division B
5.	Earnings per share
6.	Gain on sale of land
7.	Administrative salaries
8.	Cash dividends declared and paid on common stock
9.	Gain from sale of discontinued Division B
10.	Loss on sale of equipment
11.	Advertising expense
12.	Merchandise inventory (ending)
13.	Loss from write-off of obsolete inventory
14.	Cash paid to acquire equipment
15.	Unrealized increase in fair value of available-for-sale securities