Indicate the following for the listed accounts: the normal balance (debit or credit) and the financial statement on which the account first appears (Balance Sheet or Income Statement). Account Normal Balance Financial Statement Cost of goods sold [ Select) Select] [Select] Depreciation expense [Select] . Common stock (Select) 4 Select] Sales revenue [Select) 4 [Select] > Note receivable [Select] [ Select Gain on sale of equipment Select) Select) > Accumulated depreciation Select Select) . Accounts payable [Select) [ Select) Cash Select) Select) . Unearned revenue Select Select]