Listed below are a number of financial statement captions. Indicate in the spaces to the right of each caption (1) the category of each item, and (2) the financial statement(s) on which the item can usually be found. Category Financial Statement Asset A Balance Sheet BS Liability L Income Statement IS Owners Equity OE Statement of changes in owners equity SOE Revenue R Expense E Gain G Loss LS (1) (2) Accounts receivable... Cost of goods sold... Retained earnings... Interest income... Loss on sale of building... Equipment... Short-term debt... Account Category Fin'l Stmt 1. Accounts receivable 2. Cost of goods sold 3. Retained earnings 4. Interest income 5. Loss on sale of building 6. Equipment 7. Short-term debt 8. General Expense