E2-32. Identifying and Classifying Balance Sheet and Income Statement Accounts Following are selected accounts for Target Corporation, for the fiscal year ended January 30, 2016.. a. Indicate whether each account appears on the balance sheet (B) or income statement (1). b. Using the following data, compute total assets and total expenses. Amount Classificatica $ millions Total revenues Accrued liabilities Depreciation and amortization expense. Retained earnings Net income.. Property, plant, and equipment, net Selling, general, and administrative expense. Inventory. Total liabilities Total stockholders' equity $73,785 4,236 2.213 8,188 3,363 25,217 14,665 8,601 27,305 12,957