For each item below, indicate to which category of elements of financial statements it belongs. (a) Dividends @ Interest receivable (c) Issuance of preferred stock (d) Prepaid insurance (e) Amortization (f) (g) (h) Cost of goods sold Accounts payable Cash (i) (i) Equipment Gain on sale of equipment Losses Investments by owners Liabilities Equity Distributions to owners Assets Expenses Revenues Gains