Place each account into the correct financial statement. How much is the net income/ loss?

1 Account name Debit (000) 2 Accumulated Depreciation Credit (000) $ 3,000.00 3 Allowance for bad debt $ 5,000.00 4 Bad Debt Expense 4,000.00 5 Benefits Expense $ 1,000.00 6 Cost of Goods Sold $ 55,000.00 7 Depreciation Expense $ 7,000.00 8 Dividend Revenue $ 2,000.00 9 Dividends Declared $ 13,000.00 10 Insurance Expense $ 9,000.00 11 Interest Revenue $ 6,000.00 12 Payroll Expense 31,000.00 13 Prepaid Insurance Expense S 17.000.00 14 Rent Expense 12,000.00 $ 18,000.00 15 Royalty Revenue $ 16 Sales Revenue 185,000.00 17 Uneamed Sales Revenue 11,000.00 $ 18 Utility Expense 24,000.00 19 20 21 22 23 2021 KPMG LLP, a Delaware limited liability partnership and a member fimm of the KPMG global organization of 24 independent member firms affiliated with KPMG Intemational Limited, a private English company limited by 25 guarantee. All rights reserved. NDP 154097-2A 26 2021 Dr. Barbara Porco and Kelly Ulto. Used with permission. All rights reserved. $ 27 Measuring True Value Analys True value Earnings Revenue account Sales Revenue Revenue $ amount Expense account $ 185,000.00 Expense $ amount Net earnings Total $ 185,000.00 Total $ 185,000.00 Balance sheet accounts (000s) Now, answer the following questions: Does the consideration of the company's ESG factors, known as externalities, change your perception of the company