A list of financial statement items is given below.

(a) Accounts receivable

(b) Rent payable

(c) Retained earnings

(d) Cost of sales

(e) Prepaid rent

(f) Supplies expense

(g) Equipment

(h) Dividends

(i) Depreciation expense

(j) Copyrights

(k) Accrued liabilities

(l) Wages payable

(m) Land

(n) Notes payable

(o) Service revenue

(p) Inventory

(q) Advertising expense

(r) Common stock

(s) Cash

(t) Gross profit

Identify which of the statement each of these accounts belongs on by using the following codes: I=income statement, B=balance sheet, SE=statement of stockholders’ equity. Two of the accounts will have more than one statement on which they will actually appear. You should just enter the lettered item (such as a, b, c, etc) and answer (B, I, or SE).