Indicate for each of the following items if the item would be reported on the income statement (IS), statement of changes in equity (CE), balance sheet (BS), or statement of cash flows (CF). Some items may appear on more than one statement, if so, identify all applicable statements.
1) Prepaid insurance
2) Dividends paid to stockholders
3) Interest revenue
4) Accounts payable
5) Salaries expense
6) Retained earnings
7) Unearned subscription revenue
8) Cash flows from operating activities
9) Beginning common stock
10) Issued stock to investors for cash
11) Salaries payable
12) Accounts receivable
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