Classify each of the captions below to one of the key elements of financial statements "ASSETS," "LIABILITIES", "INCOME", "EXPENSES", "EQUITY":

. Accumulated losses	b. Book value of goods sold
c. Revaluation reserve	d. Registered capital
e. Inventories	f. Deferred expenses
g. Goodwill	h. Accumulated depreciation
i. Current impairment of bad debts	j. Surplus from inventory stock count
k. Revenue from sale of services	l. Overpaid corporate tax
m. Advance payments received	n. Advances paid
o. Loans from banks	p. Foreign Exchange gains