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 _____ _____