Identify which of the five financial statement elements applies to each item described below: a. A bill for electricity used in the current month is received but not payable until the following month. b. A shareholder invests money in a business in exchange for issued shares. c. A shareholder invests money in a business by making a loan with commercial terms to the business. d. An insurance settlement is received for a fully depreciated asset that was destroyed in a fire. e. An allowance for doubtful accounts is established based on estimates of future uncollectible accounts.