Required information Ch16 Revenue and Expense Accounts (L016-1, LO16-2] Revenue and Expense Accounts Read the overview below and complete the activities that follow. When a traditional audit begins with the testing of the balance sheet, auditors find that they often "test" revenue accounts at the same time. CONCEPT REVIEW: Many revenue accounts are verified by the auditor in conjunction with the audit of a related asset or liability. Part 1 - Drag and Drop Part 1 - Drag and Drop For each income statement item listed, determine its related balance sheet item by clicking and dragging it into the appropriate balance sheet category. Interest Gains on Sale Amortization Depreciation Bad Debt Accounts Receivable Notes Payable Property and Equipment Securities or Other Investments Intangible Assets