Bentify the element or elements associated with the $12$ inems below.

a Decrease in equity except those that result from experses or distributions to owners.

b$.$ Obilgation to transfer economk benefits.

c$.$ Incresses ownership interest.

d$.$ Declares and pays cash shidends to comers.

$4.$ Increases in net assets in a period from nonowner sources.

$4.$ Item characterited by service potential or future economk beneft.

$8.$ Cqualingreme in ansets less libbines foring the year, after ading dibibutions to owners and wheracting inerstments by eveners.

A$.$ Arises from income statement activites that consinate the eraky's orgong major or central operations.

Perifind therest in the assets of the eneerprise after deducting as limbilies$.$

i$.$ Increases assets during a perfod through the sale of problect.

k$.$ Includes all charges in equity during the period, except those resulting from investments by owners and distributions to owners.