Presented below is a list of income statement and balance sheet accounts:

a. Interest expense 

b. Land

c. Cost of goods sold

d. Intangible assets

e. Income tax expense

f. Inventory 

g. Revenues 

h. Accounts payable 

i. Accounts receivable 

j. Depreciation expense 

k. Equipment 

l. Loan payable 

m. Wages and salaries expense 

n. Buildings 

o. Retained earnings 

p. Selling and administrative expense 

q. Amortization expense 

r. Cash 

For each account, indicate whether it would appear on the balance sheet (B/S) or the income statement (I/S).
For those accounts appearing on the balance sheet, indicate whether the account is an asset (A), liability (L), or shareholders’ equity (SE) account. For those accounts appearing on the income statement, indicate whether the account is a revenue (R) account or an expense (E) account.