Please clearly show step-by-step calculations and logic and technique applied in arriving at answer.

14. Fill in the blank spaces with categories 1 through 7: 1. Balance sheet (BS) 2. Income statement (IS) 3. Current assets (CA) 4. Fixed assets (FA) 5. Current liabilities (CL) 6. Long-term liabilities (LL) 7. Stockholders' equity (SE) Indicate Whether Item Is on Balance Sheet (BS) or Income Statement (IS) If on Balance Sheet, Designate Which Category Item Accounts receivable Retained earnings Income tax expense Accrued expenses Cash Selling and administrative expenses Plant and equipment Operating expenses Marketable securities Interest expense Sales Notes payable (6 months) Bonds payable, maturity 2019 Common stock Depreciation expense Inventories Capital in excess of par value Net income (earnings after taxes) Income tax payable