Indicate for Each of the Following Items If the Item

Indicate for each of the following items if the item would be reported 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.Salaries payablePrepaid insuranceDividends paid to stockholdersInterest revenueAccounts payableSalaries expenseRetained earningsUnearned subscription revenueCash flows from operating activitiesBeginning common stockIssued stock to investors for cashAccounts receivable