Indicate in the space provided by each item whether it would appear on the Income Statement (IS) Balance Sheet (BS) or Owner's Equity Statement (OE): 
Definitions:
Negative Reinforcement
A behavioural strategy that involves the removal of an unpleasant stimulus to increase the likelihood of a desired response.
Contingent
Dependent on or conditioned by something else; occurring or existing only if certain circumstances are the case.
Unpleasant Event
An incident or occurrence that causes discomfort, distress, or dissatisfaction.
Pleasant Event
An occurrence or experience that brings joy, satisfaction, or happiness to those involved.
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