Please review the following and complete the problem:

Listed below are a number of financial statement captions. Indicate In the spaces to the right of each caption (1) the category of each Item, and (2) the financial statement on which the Item can usually be found. Category Financial Statement Asset A Balance sheet BS Liability L Income statement IS Stockholders' Equity SE Revenue R Expense F Gain G LOSS LS (1) (2) Accounts receivable Cost of goods sold Retained earnings Interest revenue Loss on sale of building Notes payable Additional paid-in capital Equipment Short-term debt General expense