Suppose you are analyzing the financial statements of BartelleBartelle , Inc. Identify each item with its appropriate financial statement, using the following abbreviations: Income statement (I); Statement of retained earnings (R); Balance sheet (B); Statement of cash flows (C).

Three items appear on two financial statements, and one item shows up on three statements.

Identify each account or heading with the appropriate financial statement(s).

(a) Accounts payable R

(b) Inventory B

(c) Interest revenue

(d) Long-term debt

(e) Net cash used for financing activities

(f) Salary expense

(g) Cash h. Dividends

(h) Dividends

(i) Increase or decrease in cash

(j) Net income

(k) Net cash provided by operating activities

(l) Retained earnings

(m) Sales revenue

(n) Common stock