Eor each of the statements below, identify the element that best matches the statement. a) This can include both realized and unrealized losses. b) These are decreases in equity that are not distributions to owners. c) This may reveal restrictions on dividend distributions to owners. d) This does not normally represent the market value of the company. e) These can be both tangible and intangible. f) A present obligation arising from a past event. g) Decreases in economic benefits during the accounting period. h) This will result in an increase to equity during the accounting period. i) Future economic benefits are expected to flow to the entity. j) Future economic benefits are expected to flow out of the entity