Some items may appear on more than one statement. For each accounts, place the letter of the financial statement on which it would be found in the space provided.

A - Income Statement

B - Balance Sheet

C - Statement of Retained Earnings

D - Statement of Owners' Capital

5-1.1. Cash

5-1.2. Retained Earnings

5-1.3. Bonds Payable

5-1.4. Owner, Drawing

5-1.5. Accounts Payable

5-1.6. Land

5-1.7. Cost of Goods Sold

5-1.8. Wages Expense

5-1.9. Sales

5-2.1. Accounts Payable

5-2.2. Accumulated Depreciation

5-2.3. Depreciation Expense

5-2.4. Bonds Payable

5-2.5. Common Stock

5-2.6. Dividends

5-2.7. Sales

5-2.8. Income Tax Expense

5-2.9. Owner, Capital

5-3.1. Interest Revenue

5-3.2. Dividends Payable

5-3.3. Supplies

5-3.4. Bonds Payable

5-3.5. Jones, Capital

5-3.6. Additional Paid-in Capital

5-3.7. Loss on Sale of Equipment

5-3.8. Copyrights

5-3.9. Prepaid Insurance

5-3.10. Insurance Expense