Consider the following typical accounts and statement items and indicate on which statement(s)income statement, statement of financial position, statement of changes in equity, and/or statement of cash flowsyou would find each of the accounts or items.

1.		Sales
2.		Cash
3.		Cash provided by operating activities
4.		Service revenue
5.		Common shares
6.		Dividends declared
7.		Net income
8.		Accounts receivable
9.		Inventory
10.		Income tax expense
11.		Interest expense
12.		Cash used by investing activities
13.		Equipment
14.		Retained earnings
15.		Bank loan payable