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 StatementAsset A Balance Sheet BSLiability L Income Statement ISOwners' Equity OERevenue RExpense EGain GLoss LSAccumulated 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