Identify accounts by category and financial statements. 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 her financial statement. on which the item can usually be found. use the following abbreviations.

Category Financial Statement A Balance sheet Income statement BS IS SE om ons R G Asset Liability Stockholders' equity Revenue Expense Gain Loss Cash Accounts payable Common stock Depreciation expense Net sales Income tax expense Short-term investments Gain on sale of land Retained earnings Dividends payable Accounts receivable Short-term debt