Identify the financial statements in which you would find each of the items listed below. Some items may appear on more than one statement. Indicate all financial statements that apply to each item. The possible choices are:

B :	Balance Sheet
SE :	Statement of Stockholders Equity
I :	Income Statement
CF :	Statement of Cash Flows

Financial Statement Item	Financial Statement
a. Cost of goods sold
b. Trademarks
c. Inventories
d. Retained earnings
e. Unearned revenue
f. Cash
g. Land
h. Sales Revenue
i. Prepaid insurance
j. Insurance expense