Indicate whether the item is on the balance sheet or the income statement If it is on the balance sheet, designate which category Income Statement Balance Sheet Item Category Retained earnings Income tax expense Accrued expenses Cash Seling and administrative expenses Plant and equipment Operating expenses Marketable securities Interest expense Sales Notes payable (6 months) Bonds payable, maturity 2019 Common stock Inventories Capital in excess of par value Net income (earnings after taxes)