Identifying and Classifying Balance Sheet and Income Statement Accounts Following are selected accounts for & Gamble (a) Indicate whether each account appears on the balance sheet (B) or income statement (I). (S millions) sales Acc urn ulated depreciation Depreciation expense Retained earnings Property. plant & equipment, net Accounts receivable Selling. general & administrative expense Total liabilities Stockholders' equity Amount S43373 10,438 11,686 5,186 13.104 3,038 13009 27.520 16,186 Classification