Following are selected accounts for a manufacturing company. For each account, indicate whether it will appear on a budgeted income statement or a budgeted balance sheet. If an item will not appear on either budgeted financial statement, label it neither.

$\backslash$table$[[$Cash dividends paid,$],[$Sales commissions expense,$],[$Income tax expense,$],[$Retained earnings,$],[$Gross profit,$],[$Sales$,],[$Common stock,$],[$Amortization expense,$]]$