Indicate in the space provided by each item whether it would appear on the income statement , balance sheet , or retained earnings statement :

a.		Service Revenue		Balance SheetIncome StatementRetained Earnings Statement
b.		Utilities Expense		Balance SheetIncome StatementRetained Earnings Statement
c.		Cash		Balance SheetRetained Earnings StatementIncome Statement
d.		Accounts Payable		Income StatementRetained Earnings StatementBalance Sheet
e.		Supplies		Income StatementBalance SheetRetained Earnings Statement
f.		Salaries and Wages Expense		Balance SheetRetained Earnings StatementIncome Statement
g.		Accounts Receivable		Retained Earnings StatementBalance SheetIncome Statement
h.		Common Stock		Retained Earnings StatementIncome StatementBalance Sheet
i.		Equipment		Income StatementRetained Earnings StatementBalance Sheet
j.		Advertising Expense		Balance SheetIncome StatementRetained Earnings Statement
k.		Dividends		Retained Earnings StatementBalance SheetIncome Statement
l.		Notes Payable		Retained Earnings StatementIncome StatementBalance Sheet