Suppose you are analyzing the financial statements of Corley, Inc. Identify each item with its appropriate financial statement, using the following abbreviations: Income statement (I), Statement of retained earnings (R), Balance sheet (B), and Statement of cash flows (C). Three items appear on two financial statements, and one item shows up on three statements.

a. ________ Salary expense

b. ________ Dividends

c. ________ Accounts payable

d. ________ Net income

e. ________ Common stock

f. ________ Inventory

g. ________ Interest revenue

h. ________ Cash

i. ________ Retained earnings

j. ________ Long-term debt

k. ________ Increase or decrease in cash

l. ________ Net cash provided by operating activities

m. ________ Sales revenue

n. ________ Net cash used for financing activities