Question 51 Consider the following typical accounts and statement items and indicate on which statement(s)-income statement, statement of financial position, statement of changes in equity, and/or statement of cash flows- you would find each of the accounts or items. 1. Sales 2. Cash Cash provided by operating activities Service revenue 5. Common shares 6. Dividends declared 7. Net income 8. Accounts receivable 9. Inventory 10. Income tax expense 11. Interest expense Cash used by investing activities 13. Equipment 14. Retained earnings 15. Bank loan payable