The items below are taken from a financial statement at December 31, 2019. Indicate on which statement income statement (IS), Balance Sheet/Statement of Financial Position (BS), Statement of Changes in Equity (SCE) or Statement of cash flows (SCF) you would find each of the below accounts or items.

Note: please choose one answer for each item (i.e. some may appear on more than one statement).

	Account	IS, BS, SCE, SCF
1	Accounts payable
2	Cash
3	Dividends
4	Equipment
5	Note receivable
6	Retained earnings, January 1, 2019
7	Prepaid expenses
8	Unearned revenue
9	Salaries expense
10	Service Revenue