The Target Corporation purchased a larger freezer to hold its frozen foods and frozen desserts that it sells on a regular basis. The cost of the equipment was $50,000 and is expected to be useful for only 10 years. At the end of the 10 year period, Target should be able to salvage $5,000. Target paid $1,000 to have the item shipped to the San Marcos location. It paid an additional $2,500 to modify the equipment to fit in the store. Target also paid $1,500 to ensure the equipment would work with the electrical system. All costs related to the equipment were purchased on account. Target uses the straight-line depreciation method. Which financial statements are impacted by the first year of depreciation? (Check all that apply)

A. Statement of Cash Flow

B. Statement of Changes in Stockholders' Equity

C. Balance Sheet

D. Income Statement