Here is a list of financial statement accounts. Identify whether the listed accounts appear on the balance sheet (B/S)or the income statement (I/S), and the nature of the account the using letter A for assets, L for liabilities, SE for shareholders equity, R for revenue, E for expenses, and NA for not applicable.

Accounts	B/S or I/S or N/A	A, L, SE, R, E or N/A
Amortization expense
Common stock
Accounts receivable
Dividends payable
Sales revenue
Inventory
Wages payable
Equipment
Cash flow for investing activities
Cash
Cost of goods sold
l. Marketable securities
m. Accounts payable
Retained earnings
o. Income tax expense