For each of the following accounts, state whether it has a normal debit or credit ending balance and on which financial statement it's reported.

\begin{tabular}{|l|l|l|l|} \hline & \multicolumn{1}{|c|}{ Account } & Debit/Credit & Financial Statement \\ \hline a. & Goodwill & & \\ \hline b. & Unearned Revenue & & \\ \hline c. & Bonds Payable & & \\ \hline d. & Cost of Goods Sold & & \\ \hline e. & Accumulated Depreciation & & \\ \hline \end{tabular}