The following accounts appeared in the 2011 financial statements of the Royal Dutch Shell plc, the global energy company headquartered in The Hague, The Netherlands. Shell reports using IFRS. 

1. Noncontrolling interests

2. Share of profit of equity-accounted investments

3. Prepaid pension costs

4. Taxes payable

5. Income attributable to noncontrolling interests

6. Equity-accounted investments

Four of these items are on the balance sheet. Indicate in detail in which section of the balance sheet each account should appear. Two items are on the income statement. Indicate in detail in which section of the income statement each account should appear.