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Part II Financial Statements: Watch the following characteristics with the financial statement it describes it. Each may be used more once a. Income Statement b. Balance Sheet c. Statement of Retained Earnings 72. Reports as of a specific date 73. The first statement prepared 74. Reports only revenues and expenses 75. A formal presentation of the accounting equation 76. The connecting link between the income statement and balance sheet Part III Balance Sheet: Instructions: The following lettered items represent a classification scheme for a Balance Sheet, and the numbered items represent accounts. Using the scantron form provided, darken the letter indicating which category it belongs in. (You may use a letter more that once). a. Current Asset b. Plant Asset c. Current Liability d. Long-Term Liability e. Stockholders' Equity 77. Unearned Professional Fees 78. Interest Payable Machinery and Equipment 80. Retained Earnings 79