Tootsie Roll Industries manufactures and sells more than 64 million Tootsie Rolls and 20 mil-lion Tootsie Roll Pops each day. The following items were listed on Tootsie Roll's recent income statement and balance sheet. For each item, indicate (1) the type of account (A = asset, L = liability, SE = stockholders' equity, R = revenue, E = expense) and (2) whether it is reported on the income statement (I/ S) or balance sheet (B/ S).

1. Accounts Receivable

2. Office Expenses

3. Cash

4. Equipment

5. Advertising Expense

6. Sales Revenue

7. Notes Payable

8. Retained Earnings

9. Accounts Payable