$($b$)$

Identify on which financial statement$-$statement of income, statement of changes in equity, and$/$or statement of financial position

$-$each account would be reported. Note that there may be more than one correct statement for some of the above.

Accounts payable

Building

Cash

Common shares

Deferred revenue

Depreciation expense

Dividends payable

Intangible assets

Interest expense

Statement of Changes in Equity & Statement of Financial Position