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. Question content area bottom Part 1 Identify each account or heading with the appropriate financial statement(s). Account or Heading Financial Statement a. Salary expense I b. Dividends R, C c. Accounts payable B d. Net income I, R, C e. Common stock B f. Inventory B g. Interest revenue h. Cash i. Retained earnings j. Long-term debt k. Increase or decrease in cash l. Net cash provided by operating activities m. Sales revenue n. Net cash used for financing activities