For each item below, indicate to which category of elements of financial statements it belongs.
(a) retained earningsselect a category of elements of financial statements
(b) salesselect a category of elements of financial statements
(c) additional paid-in capitalselect a category of elements of financial statements
(d) inventoryselect a category of elements of financial statements
(e) depreciationselect a category of elements of financial statements
(f) loss on sale of equipmentselect a category of elements of financial statements
(g) interest payableselect a category of elements of financial statements
(h) dividendsselect a category of elements of financial statements
(i) gain on sale of investmentselect a category of elements of financial statements
(j) issuance of common stockselect a category of elements of financial statements

(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 – EXPENSES

(g) Interest payable – LIABILITIES

(h) Dividends – EQUITY

(i) Gain on sale of investment– REVENUES

(j) Issuance of common stock – EQUITY

Explanation:

ASSETS - Inventory: A set of goods destined for sale in the main activity of the company

LIABILITIES - Interest payable: interests whose period has already expired and therefore is a debt

EQUITY - Retained earnings: positive results that the company has given a particular destination (for example, the purchase of a fixed asset, therefore they will not be distributed)  - Additional paid-in capital: When issuing the shares, the shareholders pay more than the nominal value of the share. In this account, this additional value is placed  - Dividends: earnings reserved for distribution among shareholders  - Issuance of common stock: nominal value of shares when issued

REVENUES - Sales: income obtained from the main activity of the company - Gain on sale of investment: results obtained by investments that the company has .

EXPENSES - Depreciation: Represents the wear and tear of the use of fixed assets over time  - Loss on sale of equipment: When a fixed asset is sold and its net book value (historical cost - accumulated depreciation) is lower than that obtained by its sale, the loss for this operation is placed in this account

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