For each of the following items, identify whether they would most likely be reported in the balance sheet (B) or income statement([).

a. Machinery ____________

b. Supplies expense ____________

c. Prepaid advertising ____________

d. Advertising expense ____________

e. Common stock ____________

f. Factory buildings ____________

g. Receivables ____________

h. Taxes payable ____________

i. Taxes expense ____________

j. Cost of goods sold ____________

k. Long-term debt ____________

l. Treasury stock ____________