Exercise 2-26A Relationship of accounts to financial statements LO 2-8 Required Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders' equity (SE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement; if so, identify all applicable statements. If an item would not appear on any financial statement, select NA. Statement Statement BS CF BS BS/SE Item/Account a. Supplies b. Cash Flow from Financing Activities c. "As of" Date Notation d. Ending Retained Earnings e. Net Income f. Dividends g. Net Change in Cash h. "For the Period Ended" BS BS/SE IS/SE SE/CF CF BS IS i. Land BS Item/Account u. Rent Expense v. Price/Earnings Ratio w. Taxes Payable x. Unearned Revenue y. Service Revenue z. Cash Flow from Investing Activities aa. Consulting Revenue bb. Utilities Expense cc. Total Liabilities dd. Operating Cycle ee. Cash Flow from Operating Activities ff. Operating Expenses gg. Supplies Expense hh. Beginning Retained Earnings ii. Beginning Common Stock ij. Prepaid Insurance kk. Salary Expense II. Beginning Cash Balance mm. Ending Cash Balance BS BS CF BS IS BS j. Ending Common Stock k. Salaries Expense 1. Prepaid Rent m. Accounts Payable n. Total Assets o. Salaries Payable p. Insurance Expense q. Notes Payable r. Accounts Receivable s. Interest Receivable t. Interest Revenue IS/SE BS BS/CF IS BS SE SE/CF CF BS