Select each item in the following list as an asset, liability, or stockholders equity, item that would appear on the balance sheet or a revenue, or expense, that would appear on the income statement.

(1) Retained earnings (2) Accounts receivable (3) Sales revenue (4) Property, plant, and equipment (5) Cost of goods sold expense (6) Inventories (7) Interest expense (8) Accounts payable (9) Land