Indicate the type of element of financial statements (i.e. asset, liability, equity, income or expense) being described and whether it would be recorded at historical value (H) or current value (C) or both (B). (Note: Both (B) indicates that historical cost and current value are the same). a. b. d. C. Investment securities held for trading. e. f. g. An office building that houses a company's head office. h. Common shares held by shareholders. A gain on selling equipment. Goods sold by a company. Supplies purchased for the office. Electricity used to run a factory. A bank loan taken out by a company. < < < < >