Suppose you are analyzing the financial statements of Corley, Inc. Identify each item with its appropriate financial statement: Income statement, Statement of retained earnings, Balance sheet,

and Statement of cash flows. Three items appear on two financial statements, and one item shows up on three statements.

Account or Heading

a$.$ Salary expense

b$.$ Dividends

c$.$ Accounts payable

d$.$ Net income

e$.$ Common stock

f$.$ Inventory

g$.$ Interest revenue

h$.$ Cash

i$.$ Retained earnings

j$.$ Long$-$term debt

k$.$ Increase or decrease in cash

I. Net cash provided by operating activities

m$.$ Sales revenue

n$.$ Net cash used for financing activities

Financial Statement$($s$)$