Think of the traditional, basic income statement structure...i.e.., a) sales is the top line, then we have b) cost of goods sold and c) SG&A expenses in order to calculate an operating income (EBIT). Then d) if we consider interest-bearing debts expense and finally e) taxes in order to calculate a final value of f) net income.

For each of the items above (a-f) tell me which of the following economic players either provides or receives the item: Debt holders, customers, stock holders, government, employees, suppliers. Additionally, for each of these, tell me whether the item (a-f) is an inflow FROM the player to the firm or TO the player from the firm