Identify whether each account would appear on the Balance Sheet or the Income Statement.

Salaries Expense

$-$Balance Sheet$$Income Statement$$

Utilities Expense

$-$Balance Sheet$$Income Statement$$

Utilities Payable

$-$Balance Sheet$$Income Statement$$

Repairs and Maintenance Expense

$-$Balance Sheet$$Income Statement$$

Depreciation Expense$$Equipment

$-$Balance Sheet$$Income Statement$$

Cost of Goods Sold

$-$Balance Sheet$$Income Statement$$