Though the McDonald's (MCD) menu of hamburgers, cheeseburgers, the Big Mac, Quarter Pounder, Filet-O-Fish, and Chicken McNuggets is easily recognized, McDonald's financial statements may not be as familiar. The following items were adapted from a recent annual report of McDonald's Corporation:

1. Accounts payable

2. Accrued interest payable

3. Cash

4. Cash provided by operations

5. Common Stock

6. Food and packaging costs used in operations

7. Income tax expense

8. Interest expense

9. Inventories

10. Long-term debt payable

11. Net income

12. Net increase in cash

13. Notes payable

14. Notes receivable

15. Occupancy and rent expense

16. Payroll expense

17. Prepaid expenses not yet used in operations

18. Property and equipment

19. Retained earnings

20. Sales

Identify the financial statement on which each of the preceding items would appear. An item may appear on more than one statement. Use the following notations:

IS	Income statement
SE	Statement of stockholders' equity
BS	Balance sheet
SCF	Statement of cash flows