Q5: For each item below, indicate to which category of elements of financial statements it belongs. Retained earnings select a category a. b Sales select a category c. Share Premium select a category d Inventory select a category e. Depreciation select a category f. Loss on sale of equipment select a category Interest payable select a category h Dividends select a category i. Gain on sale of investment select a category j. Issuance of ordinary shares select a category Q5: For each item below, indicate to which category of elements of financial statements it belongs. Retained earnings select a category a. b Sales select a category c. Share Premium select a category d Inventory select a category e. Depreciation select a category f. Loss on sale of equipment select a category Interest payable select a category h Dividends select a category i. Gain on sale of investment select a category j. Issuance of ordinary shares select a category