Relationship of accounts to financial statements
Required
Identify whether each of the following items would appear on the income statement (IS), statement of changes in stockholders’ equity (SE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement; if so, identify all applicable statements. If an item would not appear on any financial statement, label it NA.
a. Accumulated depreciation                     t. Accounts receivable
 b. Salary expense                                          u. Notes payable
 c. Prepaid insurance                                     v. Insurance expense
 d. Beginning common stock                      w. Salaries payable
 e. Beginning retained earnings                                x. Total assets
 f. Supplies expense                                      y. Accounts payable
 g. Operating expenses                                                z. Notes receivable
 h. Cash flow from operating activities                   aa. Cash
 i. Debt to assets ratio                                                   bb. Supplies
 j. Total liabilities                                                              cc. Cash flow from financing activities
 k. Ending common stock                                             dd. Interest revenue
 l. Interest expense                                        ee. Ending retained earnings
 m. Consulting revenue                                                ff. Net income
 n. Cash flow from investing activities    gg. Dividends
 o. Service revenue                                        hh. Office equipment
 p. Unearned revenue                                  ii. Debt to equity ratio
 q. Certificate of deposit                              jj. Land
 r. Interest receivable                                    kk. Interest payable
 s. Depreciation expense                             ll. Rent expense
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