For each of the following accounts, indicate whether it would be found in the income statement or in the balance sheet.

1. Cash

2. Inventory

3. Salaries Expense

4. Prepaid Salaries

5. Retained Earnings

6. Office Supplies Expense

7. Accounts Receivable

8. Cost of Goods Sold

9. Maintenance Expense

10. Interest Receivable

11. Capital Stock

12. Accounts Payable

13. Buildings

14. Mortgage Payable

15. Interest Expense

16. Accounts Payable

17. Notes Receivable

18. Office Supplies

19. Sales Revenue

20. Insurance Expense

21. Machinery

22. Land

23. Salaries Payable

24. Prepaid Insurance

25. Notes Payable

26. Dividends