Indicate on which of the financial statements the following items appears. Use I for income statement, E for statement of retained earnings, and B for balance sheet. More than one statement may be appropriate for some items. 
Definitions:
Immediate Supervisor
An individual's direct overseer in a work environment, responsible for overseeing their day-to-day tasks.
Low-Tech
Describes products, technologies, or industries that involve fewer advancements or complexities in their operation, often characterized by manual or simpler processes.
Computer-Based Training
Educational or training programs delivered via a computer, often used for enhancing skills or providing new information.
E-Learning
The use of digital platforms and resources to facilitate learning outside of a traditional classroom environment.
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