Indicate whether the item is on the balance sheet or the income statement. If it is on the balance sheet, designate which category. (If there is no category, select "None" from the drop down menu.) Item Income Statement/ Balance Sheet Category Accounts receivable Retained earnings Balance sheet Long-term liabilities Balance sheet Fixed assets Income tax expense Income statement Fixed assets Accrued expenses Balance sheet Current assets Cash Balance sheet Selling and administrative expenses Income statement Plant and equipment Operating expenses Marketable securities Interest expense Sales Notes payable (6 months) Balance sheet Bonds payable, maturity 20 years Balance sheet Common stock Balance sheet Depreciation expense Inventories Capital in excess of par value Net income (earnings after taxes) Balance sheet Balance sheet Income statement Balance sheet Income statement Balance sheet Income statement Income statement Income statement Current assets Current liabilities Fixed assets Long-term liabilities Current assets Current assets Long-term liabilities Current liabilities Current liabilities Current liabilities Long-term liabilities Current assets Long-term liabilities Long-term liabilities