Indicate in the space provided by each item whether it would appear on the Income Statement$/$Statement of Earnings $($IS$),$

Balance Sheet$/$Statement of Financial Position $($BS$),$ or

Statement of Changes in Equity $($SCE$).$

If the item would appear on more than one statement please just indicate one statement:

Service Revenue

Accounts Receivable

Common Shares

Cash $/$ Bank Account

Equipment $($expected to last $3$ years$)$

Accounts Payable

Advertising Expense

Dividends

Prepaid Expenses

$10$ Supplies Inventory