Which statement will each of the following appear on Income statement, Balance sheet, or reconciliation of retained earnings?

a. Dividends paid b. Notes payable c. Income from noncontrolling interest d. Accrued payrolls e. Loss on disposal of equipment f. Land g. Adjustments of prior periods h. Redeemable preferred stock i. Treasury stock j. Extraordinary loss

k. Unrealized exchange gains and losses l. Equity in net income of affiliates m. Goodwill n. Unrealized decline in market value of equity investment o. Cumulative effect of change in accounting principle p. Common stock q. Cost of goods sold r. Supplies