Use the dropdown menu by each of the 18 items to indicate whether it would normally appear on the:

• Income statement (I/S)
• Statement of equity (SOE)
• Balance sheet (B/S)
• Statement of cash flows (SOCF)
• Notes to the financial statements (NOTES)

If the item appears on a financial statement and might also be included in a note, select the appropriate financial statement for your answer.

(1) Property, Plant and Equipment, net

(2) Cash Flows from Operating Activities

(3) Prepaid Insurance

(4) Cost of Goods Sold

(5) Accounts Payable

(6) Earnings Per Share (EPS)

(7) Dividends Declared

(8) Dividends Paid

(9) Net Sales

(10) Activity in Retained Earnings

(11) Description of Business and Basis of Presentation

(12) Cash Paid for Equipment During the Year

(13) Notes Payable

(14) Revenue Recognition Policy

(15) Administrative Expense

(16) Depreciation Method (e.g., straight line)

(17) Current Assets

(18) Gross Margin