Listed below are accounts that may appear on either the balance sheet or the income statement.

a. Equipment

b. Service Revenue

c. Retained Earnings

d. Salaries and Wages Expense

e. Patent

f. Cost of Goods Sold

g. Common Stock

h. Dividends Payable

i. Accumulated Depreciation

j. Prepaid Expense

k. Gain on Sale of Stock Investments

l. Rent Revenue

m. Supplies

n. Accounts Receivable

o. Land

p. Insurance Expense

q. Interest Payable

r. Unearned Revenue

For each account, indicate whether a company would ordinarily disclose the account on the balance sheet or the income statement.