Amazon.com, Inc. (AMZN) operates as an online retailer in North America and internationally. Both Amazon and third parties, via the Amazon.com Web site, sell products across various product categories. The following items were adapted from a recent annual report of Amazon.com for the year ending December 31:

1. Accounts payable ......................................................................  $ 34,616

2. Accounts receivable ...................................................................    13,164

3. Cash .............................................................................................    20,522

4. Cost of sales ...............................................................................  111,934

5. Income tax expense ..................................................................          769

6. Interest expense ........................................................................          848

7. Inventories .................................................................................     16,047

8. Net cash provided by operating activities ..............................     18,434

9. Net cash flows used for investing activities ............................  (27,819)

10. Net sales .................................................................................... 177,866

11. Other expense ..........................................................................            4

12. Other income ............................................................................        548

13. Property, plant, and other long-term assets .........................   48,866

14. Operating expenses .................................................................   61,826

15. Retained earnings (Dec. 31) ....................................................      8,636

Using the following notations, indicate on which financial statement you would find each of the preceding items. (Note: An item may appear on more than one statement.)

IS ..............................    Income statement

SE ..............................   Statement of stockholders’ equity

BS ..............................   Balance sheet

SCF ............................   Statement of cash flows