For each item below, indicate to which category of elements of financial statements it belongs.
(a) retained earnings select a category of elements of financial statements
(b) sales select a category of elements of financial statements
(c) additional paid-in capital select a category of elements of financial statements
(d) inventory select a category of elements of financial statements
(e) depreciation select a category of elements of financial statements
(f) loss on sale of equipment select a category of elements of financial statements
(g) interest payable select a category of elements of financial statements
(h) dividends select a category of elements of financial statements
(i) gain on sale of investment select a category of elements of financial statements
(j) issuance of common stock