Classifying Balance Sheet and Income Statement Accounts

Following are selected accounts for The Procter & Gamble Company for June $30.$

a$.$ Indicate the appropriate classification of each account as appearing in either its balance sheet $($B$)$ or its income statement $($I$).$

$\backslash$table$[[($ $ millions$),$Amount,Classification$],[$Net sales,$$90,492,$I$],[$Income tax expense,$3,745,$hat$()$