provided below.

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

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

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 benefit.

g$.$ Equals increase in assets less liabilities during the year, after adding distributions to owners

Assets

Comprehensive income

Distributions to owners

Equity

Expenses

Gains

Investments by owners

Liabilities

Losses

Revenues

Revenues, expenses and subtracting investments by owners.

h$.$ Arises from income statement activities that constitute the entity's ongoing major or central operations.

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