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For each item below indicate to which category of elements


For each item below, indicate to which category of elements of financial statements it belongs.

(a) Retained earnings
(b) Sales
(c) Additional paid-in capital 
(d) Inventory
(e) Depreciation
(f) Loss on sale of equipment
(g) Interest payable
(h) Dividends
(i) Gain on sale of investment
(j) Issuance of common stock

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Accounting Basics: For each item below indicate to which category of elements
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