On which of the four major financial statements $($balance sheet, income statement, statement of cash flows, or statement of retained earnings$)$ would you find the following items? Please write after each part of the question which statement the item is on$.$

a$.$ earnings before taxes

b$.$ net plant and equipment

c$.$ increase in fixed assets

d$.$ gross profits

e$.$ balance of retained earnings, December $31,20$

f$.$ common stock and paid$-$in surplus

g$.$ net cash flow from investing activities

h$.$ accrued wages and taxes

i$.$ increase in inventory

How does the payment of interest on debt affect the amount of taxes the firm must pay?