The conceptual framework defines the elements of financial statements a through i below. An important aspect of each element is listed in $1$ through $10$ below. Match the aspect with the element by indicating the element that applies to each aspect.

Financial Statement Elements

a$.$ Revenues

b$.$ Losses

c$.$ Gains

d$.$ Expenses

e$.$ Liabilities

f$.$ Assets

g$.$ Equity

h$.$ Investments by owners

i$.$ Distributions to owners

Aspect Element

$1.$ Residual interest in assets after deducting liabilities. Answer $1$

Equity

$2.$ Decreases ownership claims. Answer $2$

Losses

$3.$ Present right to an economic benefit. Answer $3$

Assets

$4.$ Using up of assets or incurrence of liabilities from delivery of goods$/$services$.$ Answer $4$

$5.$ Enhancements of assets or settlements of liabilities from delivery of goods$/$services$.$ Answer $5$

$6.$ Decreases in net assets from transaction other than expenses or distributions to owners. Answer $6$

$7.$ Present obligation of an entity to transfer economic benefit. Answer $7$

Liabilities

$8.$ Increases in net assets from transactions other than revenues or investments by owners. Answer $8$

$9.$ Increases in net assets for an ownership interest. Answer $9$

$10.$ Decreases in net assets by transferring assets to entity owners. Answer $10$