Listed Below Are a Number of Financial Statement Captions

Listed below are a number of financial statement captions.Indicate in the spaces to the right of each caption (1)the category of each item, and (2)the financial statement on which the item can usually be found.
$$\begin{array} { l l l l } { \text { Category } } & & { \text { Financial Statement } } \\\text { Asset } & \text { A } & \text { Balance sheet } & \text { BS } \\\text { Liability } & \text { L } & \text { Income statement } & \text { IS } \\\text { Stockholders' Equity } & \text { SE } & & \\\text { Revenue } & \text { R } & & \\\text { Expense } & \text { E } & & \\\text { Gain } & \text { G } & & \\\text { Loss } & \text { LS } & &\end{array}$$ $\begin{array}{lrr} \text { Dividends payable } &\\ \text { Selling expenses } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text {Common stock } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Long-term debt } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Income tax expense } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Gain on sale of land } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Buildings} &\underline{\quad\quad}&\underline{\quad\quad}\\ \text {Accounts payable }&\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Merchandise inventory } &\underline{\quad\quad}&\underline{\quad\quad}\\ \text { Net income } &\underline{\quad\quad}&\underline{\quad\quad}\\\end{array}$