SE9-12. Financial Statement Placement Name the financial statement where each of the following will ap- pear: (IS) Income Statement; (BS) Balance Sheet; (SCF) Statement of Cash Flows; (N) None. a. Book value of equipment purchased five years ago b. Market value of equipment purchased five years ago C. Cash proceeds from the sale of land d. Gain on the sale of buildings e. Accumulated depreciation on equipment f. Impairment loss on land