Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the item can usually be found. Use the followingabbreviations:

Category Financial Statement Asset Liabaty Ownors' equity Revenua Expense Gain LOSS Balance sheet Income statement BS IS OE LS Cash Accounts payable Common stock Depreciation expense Net sales Income tax expansa Short term investments Gain on sale of land Retained earnings Dividends payable Accounts receivable Short-term debt