Identify the element or elements associated with the $12$ items below.

a$.$ Decreases in equity except those that result from expenses or

b$.$ Obligation to transfer economic benefits.

c$.$ Increases ownership interest.

d$.$ Declares and pays cash dividends to owners.

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

f$.$ Items characterized by service potential or future economic be

g$.$ Equals increase in assets less liabilities during the year, after ad and subtracting investments by owners.

h$.$ Arises from income statement activities that constitute the enti operations.

i$.$ Residual interest in the assets of the enterprise after deducting

J$.$ Increases assets during a period through the sale of product.

k$.$ Includes all changes in equity during the period, except those res owners and distributions to owners.