The following a through l is a list of accounts and transactions for Selena Company.

For each of the items a through l, indicate the financial statement element and the applicable financial statement that best applies.

Account or Transaction a. Sales revenue b. Bonds payable c. Cash dividends issued d. Gain on sale of investment e. Prepaid insurance f. Preferred stock issued for cash g. Other comprehensive income h. Advertising expense i. Loss on sale of building j. Interest payable k. Inventory 1. Retained earnings Financial Statement Element Revenue Liability Comprehensive income + Income statement + Financial Statement Statement of comprehensive income Balance sheet + + + + +