Identify accounts by category and financial statement(s). Listed here are a number of financial statement captions. Indicate in the spaces to the right of each caption the category of each item and the financial statement(s) on which the item can usually be found. Use the following abbreviations:

Category Financial Statement
Asset A Balance Sheet BS
Liability L Income Statement IS
Owners' Equity OE
Revenue R
Expense E
Gain G
Loss LS

Accumulated depreciation _____ ______
Long-term debt _____ _____
Equipment ______ ______
Loss on sale of short-term investments _____ ______
Net income _____ _____
Merchandise Inventory _____ _____
Other accrued liabilities _____ ______
Dividends paid _____ _____
Cost of goods sold _____ _____
Additional paid-in capital _____ _____
Interest income _____ _____
Selling Expense _____ _____