Indicate in which financial statement(s) each item would most likely appear, by selecting income statement (I), balance sheet (B), statement of retained earnings (E), or cash from operating activities (CF) from the drop down provided.

a. Dividends

b. Postage expense

c. Janitorial expense

d. Rent payable

e. Factory

f. Haircutting revenue

g. Cash from operating activities

h. Legal expense

i.Advertising expense