Consider the following typical accounts and statement items.

1. _______ Cash

2. _______ Profit

3. _______ Service revenue

4. _______ Common shares

5. _______ Sales

6. _______ Dividends

7. _______ Merchandise inventory

8. _______ Income tax expense

9. _______ Accounts receivable

10. _______ Interest expense

11. _______ Cash provided by operating activities

12. _______ Cash used by investing activities

13. _______ Bank loan payable

14. _______ Equipment

15. _______ Retained earnings

Instructions

Indicate on which statement(s)-income statement (IS), statement of financial position (SFP), statement of changes in equity (SCE), and/or statement of cash flows (SCF)-you would find each of the above accounts or items. There may be more than one correct statement for some of the above.