Indicate for each of the following items whether it would appear on a balance sheet (BS) or an income statement (IS). If a balance sheet item, is it an asset (A), a liability (L), or an owners' equity item (OE)? 1. Accounts Payable 2. Sales Revenue 3. Accounts Receivable 4. Advertising Expense 5. Cash 6. Supplies 7. Consulting Revenue 8. Land 9. Capital Stock 10. Rent Expense 11. Equipment 12. Interest Receivable 13. Mortgage Payable 14. Notes Payable 15. Buildings 16. Salaries & Wages Expense 17. Retained Earnings 18. Utilities Expense