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 on which the item can usually be found.

category		Financial statement
Asset	A	Balance Sheet	BS
Liability	L	Income Statement	IS
stockholders' Equity	SE
Revenue	R
Expense	E
Gain	G
Loss	LS

	1	2
Dividends Payable
Selling expenses
Common Stock
Long-term debt
Income tax expense
Gain on sale of Land
buildings
Accounts payable
Merchandise inventory
net income