Indicate whether each of the following items will be reported on the statement of financial position (SFP), statement of income (SI), both the statement of financial position and statement of income (B), or neither statement (N)—for example, it might appear only on the statement of cash flows.

a. Current portion of long-term debt
b. Gain on disposal of asset
c. Repayment of long-term debt
d. Unearned revenue
e. Amortization of an intangible asset
f. Rent paid in advance
g. Wages owed to employees
h. Dividend payable
i. Income tax expense
j. Retained earnings