Where on the financial statements do each of the accounts belong? Gain on sale of FVTPL investment Prepaids 1. Current Assets 2. Long-term Assets Land 3. Current Liabilities Contributed surplus retirement of shares 4. Long-term Liabilities Bond payable 5. Shareholder's equity on Balance Sheet Dividend paid 6. Statement of Retained Earnings Bond payable 5. Shareholder's equity on Balance Sheet Dividend paid 6. Statement of Retained Earnings Other comprehensive income 7. Statement of Comprehensive Income Unearned revenue 8. Other revenue and expenses Income Statement Dividends payable Retained earnings