Suppose you are analyzing the financial statements of a Canadian company. Identify each item with its appropriate financial statement, using the following abbreviations: income statement $($IS$),$ statement of retained earnings $($SRE$),$ balance sheet $($BS$),$ and statement of cash flows $($SCF$).$ Three items appear on two financial statements, and one item shows up on three statements.

$($Fill in all of the boxes before checking your answers.$)$

a$.$ Dividends

b$.$ Salary expense

c$.$ Inventory

d$.$ Sales revenue

e$.$ Retained earnings