For each of the following items A-L, indicate which financial statement the item would appear on. Consider the Income Statement, Statement of Owners Equity, Balance Sheet and the Statement of Cash Flows. It is possible for an item to appear on more than one financial statement.

A. Cash paid to suppliers

B. Accounts Payable

C. Sales, both cash and on account

D. Dividends paid during the period

E. Buildings

F. Net Income

G. Cash received from customers

H. Common stock

I. Operating Expenses

J. Inventory

K. Patents

L. Retained Earnings