Presented below is a list of financial statement accounts. Using the letter A for assets, L for liabilities, SE for shareholders' equity, R for revenue, E for expenses, and N/A for not applicable, identify (a) whether the listed accounts appear on the balance sheet (B/S) or income statement (I/S), and if so, (b) the nature of the account (A, L, SE, R, E, or N/A). (a) (b) (a) (b) 1.Accounts receivable B/S - E 2.Common stock B/S SE L 3.Sales I/S R R B/S A A - 9.Depreciation expense I/S 10.Accounts payable B/S 11.Cash flow from operating activities I/S 12.Cash B/S 13.Cost of goods sold I/S 14.Equipment B/S 15.Selling expense 16.Interest income B/S SE - 4.Land 5.Retained earnings 6.Notes payable 7.Dividends paid 8.Inventory E B/S L A B/S A B/S A