Indicate whether the item is on the balance sheet or the income statement. If it is on the balance sheet, designate which category. Note: If there is no category, select "None" from the drop down menu. Item Income Statement/ Balance Sheet Category Accounts receivable Retained earnings Income tax expense Accrued expenses Current assets Cash Current liabilities Selling and administrative expenses Plant and equipment Fixed assets Operating expenses Long-term liabilities Marketable securities Interest expense Sales Notes payable (6 months) Bonds payable, maturity 45 years Common stock Depreciation expense Inventories Capital in excess of par value Net income earnings after taxes) Income tax payable