Match the following items with the appropriate financial statement:

a. Income statement

b. Balance sheet

c. Retained earnings statement

d. Statement of cash flows

(1) Cash

(2) Salary expense

(3) Unearned revenue

(4) Depreciation expense

(5) Capital stock

(6) Cash flows from operating activities

(7) Accounts receivable

(8) Beginning balance of retained earnings

(9) Notes payable

(10) Accounts payable

(11) Changes in current assets and current liabilities

(12) Total expenses