Which belongs to the balance sheet and which one belongs to the income statement Cash
Investments
Accounts receivable, 12/31/15
Allowance for doubtful accounts, 12/31/15
Inventory, 12/31/15
Prepaid Insurance
Interest receivable
Furniture and Fixtures
Accumulated depreciation, Furniture & Fixtures 12/31/15
Fencing
Accumulated depreciation, fencing
Accounts payable, 12/31/15
Interest payable
Legal liability
Salaries payable
Income tax payable
Capital stock, $10 par value
Retained earnings, 12/31/15
Sales
Interest income
Notes payable 4%, due 3/31/17
Purchases
COGS
Fencing expense
Salaries expense
Income tax expense
Interest expense
Depreciation expense
Bad debt expense
Insurance expense
Rent expense
Utilities expense
Freight in
Freight out
Travel expense
Legal expense
Unrealized gain on securities

Which belongs to the Balance Sheet and which belongs to Income Statement