For each of the accounts listed below, indicate if the account should be included on a firm’s balance sheet, income statement, or statement of cash flows.

 Type of Account                Statement Where Reported

Assets                                      _______________________

Income                                    _______________________

Expenses                                 _______________________

Operating activities                 _______________________

Liabilities                                _______________________

Investing activities                  _______________________

Owners’ equity                       _______________________