can you check the answers $..\mathrm{.}1.$Identify whether the following elements are elements under U$.$S$.$ GAAP, IFRS, or both, and point$-$in$-$time or period$-$of$-$time elements.

$\backslash$table$[[$Element$,\backslash$table$[[$U$.$S$.$ GAAP, IFRS, or$],[$Both$]],\backslash$table$[[$Point in Time$],[$or Period of$],[$Time$]]],[$Investments by owners,U$.$S$.$ GAAP,Period$-$of$-$time$],[$Income$,$IFRS,Period$-$of$-$time$],[$Losses$,$BOTH,Period$-$of$-$time$],[$Liabilities$,$BOTH,Point$-$in$-$time$],[$Equity$,$BOTH,Point$-$in$-$time$],[$Comprehensive income,U$.$S$.$ GAAP,Period$-$of$-$time$],[$Assets$,$BOTH,Point$-$in$-$time$],[$Gains$,$BOTH,Period$-$of$-$time$],[$Expenses$,$BOTH,Period$-$of$-$time$],[$Distributions to owners,U$.$S$.$ GAAP,Period$-$of$-$time$],[$Revenues$,$BOTH,Period$-$of$-$time$]]$