Indicate whether each of the following items will be reported on the statement of financial position $($SFP$),$ statement of income $($Sl$),$ both the statement of financial position and statement of income $($B$),$ or neither statement $($N$)-$for example, it might appear only on Cash

b$.$ Land acquired four years ago

c$.$ Prepaid rent

d$.$ Interest revenue

e$.$ Sales of goods and services

f$.$ Dividends paid to shareholders

g$.$ Rent expense

h$.$ Sales anticipated next period

i$.$ Payment made to reduce the principal amount of a bank loanthe statement of cash flows.