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Income Statement HELP!?


I'm given these categories with corresponding dollar amounts:

Accounts payable
Accounts receivable
Accrued salaries and other expenses
Accumulated depreciation
Cash
Common stock
Cost of goods sold
Deferred revenue
Dividends
General & administrative expenses
Income tax expenses
Income taxes payable
Interest expense
Inventory
Land
Notes payable (long-term)
Plant and equipment, at cost
Retained earnings
Sales revenue
Selling expense
Short-term investments

I'm supposed to complete an Income statement based on this information. I've filled out everything up until the Research and Development line. Which of these categories would fall under Research and Development expenses??? Maybe more than 1??? Thank you!!!!!

I assume the R&D are expensed off. Actually, I would have a separate line in the income statement called Research & development expenses. But if you're not allowed to do that, the next most appropriate category would be to charge them to general and admin expenses.

It would be under dividends.

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