(L04) For each item below, indicate to which category of elements of financial statements it belongs. (a)...

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(L04) For each item below, indicate to which category of elements of financial statements it belongs.

(a) Retained earnings

(e) Depreciation (h) Dividends

(b) Sales

(f) Loss on sale of equipment (i) Gain on sale of investment

(c) Additional paid-in capital (g) Interest payable (j) Issuance of common stock

(d) Inventory

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