Tell whether each of the following items would appear on the income statement, statement of changes in shareholders’ equity, balance sheet, or statement of cash flows. Some items may appear on more than one statement.

Interest receivable ...................Accounts payable

Salary expense .........................Common stock

Notes receivable ......................Dividends

Unearned revenue ...................Total assets

Net cash flow from investing activities.. Net income

Insurance expense ...................Consulting revenue

Retained earnings .....................Depreciation expense

Prepaid insurance .....................Supplies expense

Cash ............................................Salaries payable

Accumulated depreciation .......Supplies

Prepaid rent ................................Net cash flow from financing activities

Accounts receivable ...................Land

Total shareholders’ equity .........Net cash flow from operating activities