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, Use the following abbreviations Category Financial Statement Asset Liability Stockholders' equity Revenue Expense Gain Loss A Balance sheet BS IS L Income statement SE LS Financial Category Statemente) Caption Cash Accounts payable Common stock Depreciation expenis0 Net sales Income tax expense Short-term investments Gain on sale of land Retained eanings Dividends payable Accounts receivable Short-term debt