From the information shown below identify the following: the category type of the listed item (Asset, Liability, Equity, Revenue, or Expense); what statement(s) the item can be found on (Balance sheet, Income statement, Retained earnings) and what is the normal balance for the item (Debit or Credit).

List of items: Accounts payable, accounts receivable, accumulated depreciation, bonds payable, buildings, cash, common stock, cost of goods sold, depreciation expense, dividends, interest expense, interest income, inventory, preferred stock, rent expense, retained earnings.