The following items and amounts were taken from Pharoah Company's 2022 income statement and balance sheet. Accounts receivable $92,100 122,100 $ 90,700 593,700 Sales revenue 438,800 6,600 Cash Retained earnings Cost of goods sold Salaries and wages expense Prepaid insurance Inventory 116,200 8,000 65,000 Notes payable Accounts payable Service revenue 50,900 4,600 Interest expense 1,760 (a) In each case, identify whether the item is an asset, liability, stockholders' equity, revenue, or expense item. Cash Retained earnings Interest expense