Exercise 2-26A: Relationship of Accounts to Financial Statements

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.

\begin{tabular}{|l|l|l|l|}
\hline
\textbf{Items} & \textbf{IS, SE, BS, OR CF} & \textbf{Item} & \textbf{IS, SE, BS, OR CF} \\
\hline
Supplies & & Rent Expense & \\
\hline
\begin{tabular}{l}
Cash Flow from Financing \\
Activities
\end{tabular} & & Price/Earnings Ratio & \\
\hline
"As of" Date Notation & & Taxes Payable & \\
\hline
Ending Retained Earnings & & Unearned Revenue & \\
\hline
Net Income & & Service Revenue & \\
\hline
Dividends & & \begin{tabular}{l}
Cash Flow from Investing \\
Activities
\end{tabular} & \\
\hline
Net Change in Cash & & Consulting Revenue & \\
\hline
Net Change in Cash & & Utilities Expense & \\
\hline
"For the Period Ended" & & Operating Expenses & \\
\hline
Land & & \begin{tabular}{l}
Beginning Retained \\
Earnings
\end{tabular} & \\
\hline
Ending Common Stock & & Beginning Common Stock & \\
\hline
Salaries Expense & & Prepaid Insurance & \\
\hline
Prepaid Rent & & Beginning Cash Balance & \\
\hline
Accounts Payable & & Ending Cash Balance & \\
\hline
Total Assets & & & \\
\hline
\begin{tabular}{l}
Salaries Payable \\
Insurance Expense \\
Notes Payable \\
Accounts Receivable \\
Interest Receivable \\
Interest Revenue
\end{tabular} & & & \\
\hline
\end{tabular}