Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement; if so, identify all applicable statements. If an item would not appear on any financial statement, label it NA.

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a. Rent Expense b. Salary Expense c. Total Stockholders' Equity d. Unearned Revenue e. Cash Flow from Investing Activities f. Insurance Expense g. Ending Retained Earnings h. Price-Earnings Ratio i. Supplies j. Beginning Retained Earnings k. Utilities Payable 1. Cash Flow from Financing Activities m. Accounts Receivable n. Prepaid Insurance o. Ending Cash Balance p. Utilities Expense q. Accounts Payable r. Beginning Common Stock s. Dividends t. Total Assets u. Consulting Revenue v. Market Value of Land w. Supplies Expense x. Salaries Payable y. Notes Payable z. Ending Common Stock aa. Beginning Cash Balance bb. Prepaid Rent cc. Net Change in Cash dd. Land ee. Operating Expenses ff. Total Liabilities gg. "As of" Date Notation hh. Salaries Expense ii. Net Income jj. Service Revenue kk. Cash Flow from Operating Activities II. Operating Income