equipment Asset Balance Sheet loss on sale of a short term investment Loss Income Statement net income Owners Equity Income Statement merchandise inventory Asset Balance Sheet other accrued liablities liablilty Balance Sheet dividends paid Owners Equity Balance Sheet cost of goods sold Expense Balance Sheet additoinal paid-in capital Owners Equity Balance Sheet interest income Gain Income Statement selling expenses Expense Income Statement cash Asset Balance Statement accounts payable liability Balance Statement common stock Owners Equity Balance Statement depreciation expense Expense Income Statement net sales Revenue Income Statement income tax expense expense Income Statement short term investments asset Balance Sheet gain on sale of land gain Income Statement retained earnings owners expense Balance Sheet dividens payable liability Balance Sheet accounts receivable asset Balance Sheet short term debt liability Balance Sheet