Problem 1
Required: Identify the financial statement on which each of the following items appears by making an X in the appropriate column. The first one is done for you!

Income Balance Statement of

Item Statement Sheet Cash Flows

Accounts Payable x
Accounts Receivable
Advertising Expense
Common Stock
Dividends
Equipment
Financing Activities

Investing Activities
Land
Operating Activities
Rent Expense
Retained Earnings
Revenue
Salaries Payable
Utility Expense

Problem 2
Required: Identify the financial statement on which each of the following items appears by making an X in the appropriate column. The first one is done for you!

1 Sold $30,000 in merchandise for cash
2 Paid $5,000 for rent with cash
3 Paid $10,000 in salaries to employees with cash
4 Sold $25,000 in merchandise and customer paid on credit
5 Collected $10,000 cash for transaction #4
6 Purchased a building for $100,000 cash
7 Paid in advance for insurance

Balance Sheet Income Statement Owner’s Net

Event No. Assets = Liabilities + Equity Revenue – Expenses = Income
1 30,000 = + 30,000 30,000 – – = 30,000

2

3

4

5

6

7