Indicate whether the item is on the Balance Sheet, Income Statement, Statement of Retained Earnings, or Statement of Changes in Owners' Equity. Accounts receivable [Choose] Notes Payable [Choose ] Unearned rent [Choose ] Accrued expenses [Choose ] Cash [Choose ] Selling and administrative expense [Choose ] Plant and equipment [Choose ] Operating expenses [Choose ] Marketable securities [Choose] Sales [Choose ] Prepaid expenses [Choose ]