Items in the table below need to be categorized (if relevant) as part of an income statement. Indicate whether each of the accounts falls under the category of operating expense, cost of goods sold, net sales, "other" or is not found on the income statement.

a. Unearned revenue

b. Cost of sales

c. Owners' capital

d. Interest earned

e. Interest expense

f. Depreciation expense g. Leased equipment