For each of the accounting elements that follow (A-F), indicate in the space provided the appropriate number of the financial statement(s) where the element would appear.

1. Income statement

2. Statement of owners equity

3. Balance sheet

4. Statement of cash flows

________ A. Cash balance in checking account

________ B. Unused supplies

________ C. Merchandise sold on account

________ D. Stock issued

________ E. Utilities expense

________ F. Taxes payable