Indicate which section of the appropriate financial statement for $2023$ the following transactions would appear on$.$ ROK Company is in the business of selling widgets.

$1)$ Rent Income

$2)$ Depreciation in the amount of $$10,000$ was erronecusly left off o the $2007$ financial statements. This was not found until $2008.$

$3)$ ROK Company changed its method in accounting for inventory from LIFO to FIFO.

$4)$ ROK Company decided to shut down and sell the entire automotive section in ALL of their stores because they were not protitabic.

$5)$ Loss on the sale of Equipment

$6)$ Bad Debt Expense

$7)$ ROK Company wrote down their inventory by $$30,000.$ This amount is considered material; It is also not unusual for this to happen but it does happen infrequently.