For each of the ten accounts presented in the following table, identify with a Y (yes) or N (no) whether each account is presented in the income statement OR balance sheet and whether it is included in the measurement of gross margin and/or operating income. Your income statement or balance sheet determination should be made before closing entries.

Account Number	Income Statement	Balance Sheet	Gross Margin	Operating Income
example --- Land	N	Y	N	N
Cost of Goods Sold
Cash
Accumulated Depreciation
Depreciation Expense
Transportation-in
Allowance for Doubtful Accounts
Common stock
Selling expense
Sales Revenue
Loss on sale of equipment