Which category of elements of financial statements

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For each item below, indicate to which category of elements of financial statements it belongs.

(a) Retained earnings
(b) Sales
(c) Additional paid-in capital 
(d) Inventory
(e) Depreciation
(f) Loss on sale of equipment
(g) Interest payable
(h) Dividends
(i) Gain on sale of investment
(j) Issuance of common stock

Reference no: EM131103213

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