Identify accounts by category and financial statement(s). Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the item can usually be found. Use the following abbreviations: Category Financial Statement Asset A Balance Sheet BS Liability L Income Statement IS Owners' Equity OE Revenue R Expense E Gain G Loss LS Accumulated depreciation _____ ______ Long-term debt _____ _____ Equipment ______ ______ Loss on sale of short-term investments _____ ______ Net income _____ _____ Merchandise Inventory _____ _____ Other accrued liabilities _____ ______ Dividends paid _____ _____ Cost of goods sold _____ _____ Additional paid-in capital _____ _____ Interest income _____ _____ Selling Expense _____ _____