Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the item can usually be found. (If an item does not apply select the option "Neither" for Financial Statement(s).) Caption Accumulated depreciation Long-term debt Equipment Loss on sale of short-term investments Net income Merchandise inventory Other accrued liabilities Dividends paid Cost of goods sold Additional paid-in capital Interest income Selling expenses Category Financial Statement(s)