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. Temporary investments 

b. Repurchase of shares issued 10 years ago 

c. Goodwill
d. Rent revenue 

e. Goods held for resale to customers 

f. Retained earnings 

g. Interest expense 

h. Increase in accounts receivable 

i. Depreciation expense 

j. Gain on sale of equipment