The following is a list of the common Elements of the Financial Statements 1. Assets 2. Liabilities 3. Gains 4. Losses 5. Revenues 6. Expenses 7. Equity For each of the items in the table below, indicate which element of the Financial Statements it belongs to: Element of the Financial Statements ITEM Supplies Patent Common Shares Sales Accumulated Depreciation Loss on Sale of Equipment Dividends Receivable Accumulated Other Comprehensive Income Dividends Declared Prepaid Insurance