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Exercise 1 - Classifying financial statement items: Below is a list of financial statement items. For each item, mark whether is part of assets (A), liabilities (L), shareholders cquity (SE), Revenue (R), or expense (E). (A) / (L)/ (SE) / (R)/ (E) Item: (1) Accounts payable (2) Accounts receivable (3) Cash and cash equivalents (4) Common Stock (5) Cost of goods sold (6) Dividends Payable (7) Income taxes (8) Interest expense (9) Inventories (10) Land (11) Net sales (12) Notes payable (13) Notes receivable (14) Property, plant, and equipment (15) Research and development expense (16) Retained earnings (17) Taxes Payable