classify the following accounts into:

A. Comprehensive Income Statement

1. Net Sales
2. Cost of sales, or cost of goods sold
3. Selling expenses
4. Administrative expenses
5. Financing costs
6. Other Expenses
7. Other income
8. Income Tax expense
9. Other comprehensive income

B. Stockholders' equity

1. Paid in capital
2. Retained earnings
3. Unrealized increases
4. Others

C. Liabilities

1. Current
2. Long-term

D. Non-current Assets

1. Long-term investments (specify other income)
2. Plant, property & equipment
3. Biological assets
4. Intangibles
5. Other assets

E. Current Assets

1. Cash & cash equivalents
2. Short-term investments (specify other income)
3. Receivables
4. Inventories Prepaid expenses

F. None of the above

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1. Stock dividends distribute
2. Subscription receivable (with due date)
3. Subscription receivable (no due date)
4. Income from donation
5. Provision for income tax
6. Income tax (single proprietorship)