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E1-2 LO1-1 Matching Financial Statement Items to Financial Statement Categories According to its annual report, P&G's billion-dollar brands include Pampers, Tide, Ariel. Always Pantene, Bounty, Charmin, Downy, Olay, Crest, Vicks, Gillette, Duracell, and others. The following are items taken from its recent balance sheet and income statement. Note that different companies use slightly different titles for the same item. Mark each item in the following list as an asset (A), liability or stockholders' equity (SE) item that would appear on the balance sheet or a revenue (R) or expense (E) item that would appear on the income statement. $80,0 year deter amo! $73, pay E1-3 LO1-1 (1) Accounts receivable (9) Income taxes (2) Cash and cash equivalents (10) Accounts payable (3) Net sales - (11) Trademarks and other intangible assets (4) Debt due within one year - (12) Property, plant, and equipment - (5) Taxes payable (13) Long-term debt (6) Retained earnings (14) Inventories _ (7) Cost of products sold (15) Interest expense (8) Selling, general, and administrative expense Matching Financial Statement Items to Financial Statement Categories Tootsie Roli industries is engaged in the manufacture and sale of candy. Major products include Tootsie Roll, Tootsie Roll Pops, Tootsie Pop Drops, Tootsie Flavor Rolls, Charms, and Blow-Pop lollipops. The following items were listed on Tootsie Roll's recent income statement and balance sheet. Mark each item from the balance sheet as an asset (A), liability (L), or shareholders' equity (SE) item and mark each item from the income statement as a revenue (R) or expense (E) item. (1) Bank loans (10) Machinery and equipment - (2) Selling, marketing, and administrative expenses (11) Net product sales (12) Inventories (3) Accounts payable - (4) Dividends payable - (13) Trademarks (14) Buildings - (5) Retained earnings - (6) Cash and cash equivalents - (15) Land (7) Accounts receivable (16) Income taxes payable - (8) Provision for income taxes* (17) Rental and royalty costs (9) Product cost of goods sold (18) Investments in other companies) E1-4