For each item below, indicate to which category of elements of financial statements it belongs. (a) Retained earnings select a category of elements of financial statements Investments by Owners (b) Sales select a category of elements of financial statements Revenues (c) Additional paid-in capital select a category of elements of financial statements Equity (d) Inventory select a category of elements of financial statements Assets (e) Depreciation select a category of elements of financial statements Expenses (f) Loss on sale of equipment select a category of elements of financial statements Losses (g) Interest payable select a category of elements of financial statements Liabilities (h) Dividends select a category of elements of financial statements Distributions to Owners (i) Gain on sale of investment select a category of elements of financial statements Gains (j) Issuance of common stock select a category of elements of financial statements Distributions to Owners eTextbook and Media Attempts: 1 of 3 used