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:

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Category Financial Statement Balance sheet Income statement Asset Liabrity Ownars' equity Revenue Expense BS IS OE Loss LS Long-term debt Equipment Loss on sale of short-term nvestments Net income inventory Other accruad liabilities Dividends paid Cost of goods sold Additional paid-in capital Interest income Selling expenses