Indicate whether each of the following items will be reported in the balance sheet (BS), state­ment of earnings (SE), both the balance sheet and statement of earnings (B), or neither statement (N)-for example, it might appear only on the cash flow statement.
a. Cash
b. Land acquired four years ago
c. Prepaid rent
d. Interest revenue
e. Sales of goods and services
f. Dividends paid to shareholders
g. Rent expense
h. Sales anticipated next period
i. Payment made to reduce the principal amount of a bank loan
j. Common shares issued when the company was organized five years ago