Indicate whether each of the following items will be reported on the statement of financial position (SFP), statement of income (SI), both the statement of financial position and statement of income (B), or neither statement (N)—for example, it might appear only on the statement of cash flows. 

a. Notes receivable 

b. Interest revenue from a short-term investment 

c. Common shares 

d. Accounts payable 

e. Depreciation expense on a building

f. Interest expense 

g. Cash from the issuance of shares 

h. Wages payable 

i. Interest expense on a bank loan 

j. Retained earnings