For each item that follows, indicate which element of the financial statements it belongs to:

				Financial Statements Element
(a)		Accounts receivable		AssetEquityExpenseGainLiabilityLossesRevenue
(b)		Gain on sale of land		AssetEquityExpenseGainLiabilityLossesRevenue
(c)		Income tax expense		AssetEquityExpenseGainLiabilityLossesRevenue
(d)		Accumulated depreciation		AssetEquityExpenseGainLiabilityLossesRevenue
(e)		Bonds payable		AssetEquityExpenseGainLiabilityLossesRevenue
(f)		Interest income		AssetEquityExpenseGainLiabilityLossesRevenue
(g)		Preferred shares		AssetEquityExpenseGainLiabilityLossesRevenue
(h)		Rent paid		AssetEquityExpenseGainLiabilityLossesRevenue
(i)		Salaries payable		AssetEquityExpenseGainLiabilityLossesRevenue
(j)		Cash		AssetEquityExpenseGainLiabilityLossesRevenue
(k)		Bank loan payable