Tell whether each of the following items would appear on the income statement, statement of changes in shareholders' equity, balance sheet, or statement of cash flows. Some items may appear on more than one statement. Select the statement(s) on which each item would appear. The statements are abbreviated. Item Statement(s) Interest receivable Salary expense Notes receivable Unearned revenue Net cash flow from investing activities Insurance expense Retained earnings Prepaid insurance Cash Accumulated depreciation Prepaid rent Accounts receivable Total shareholders' equity Accounts payable Common stock Dividends Dividends Total assets Net income Consulting revenue Depreciation expense Supplies expense Salaries payable Supplies Net cash flow from financing activities Land Net cash flow from operating activities