For each item below, indicate to which category of elements of financial statements it belongs. a. Retained earnings. Equity b. Sales. Revenues C. Additional paid-in capital. Equity d. Inventory. Assets e. Depreciation. Expenses f. Loss on sale of equipment. Losses g. Interest payable. Liabilities h. Dividends. Distributions to owners i. Gain on sale of investment. Gains j. Issuance of common stock. Investments by owners