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. Accounts payable

b. Inventory

c. Interest revenue

d. Long-term debt

e. Net cash used for financing activities

f. Salary expense

g. Cash

h. Dividends

i. Increase or decrease in cash

j. Net income

k. Net cash provided by operating activities

l. Retained earnings

m. Sales revenue

n. Common stock