a.\ Arises from peripheral or incidental transactions.\ select an option\ b.\ Obligation to transfer resources arising from a past transaction.\ select an option\ c.\ Increases ownership interest.\ select an option\ d.\ Declares and pays cash dividends to owners.\ select an option\ e.\ Increases in net assets in a period from nonowner sources.\ select an option\ f.\ Items characterized by service potential or future economic benefit.\ select an option\ g.\ Equals increase in assets less liabilities during the year, after adding distributions to owners and subtracting investments by owners.\ select an option\ h.\ Arises from income statement activities that constitute the entitys ongoing major or central operations.\ select an option\ i.\ Residual interest in the assets of the enterprise after deducting its liabilities.\ select an option\ j.\ Increases assets during a period through sale of product.\ select an option\ k.\ Decreases assets during the period by purchasing the companys own stock.\ select an option\ l.\ Includes all changes in equity during the period, except those resulting from investments by owners and distributions to owners.