Identify which financial statement elements apply to each item described below. The first one is done as an example

'dent'ty which financ;al statement elements apply to each item describer] below The first one done as an examp!e, left , Item Financial Statement Element for Account to be financial Statehlent Element for Account to be Credited A cash dividend is declared quity and paid to shareholders. A bili for electricity used in he current month is received but not payable until the to"cwing month. Products are sold to customers on 30-days' credit A customer makes a deposit On a special that will be manufactured until next year. Cash dividends declared but Current Assets