For each item below, indicate to which category of elements of financial statements it belongs.

a$.$

Retained earnings.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

b$.$

Sales.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

c$.$

Additional paid$-$in capital.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

d$.$

Inventory.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

e$.$

Depreciation.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

f$.$

Loss on sale of equipment.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

g$.$

Interest payable.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

h$.$

Dividends.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

i$.$

Gain on sale of investment.

select a category$$AssetsDistributions to ownersEquityEquity $($Distributions to owners$)$Equity $($Investments by owners$)$ExpensesGainsInvestments by ownersLiabilitiesLossesRevenues

j$.$

Issuance of common stock.