Identify the element or elements associated with these items. Items The element (a) Arises from peripheral or incidental transactions. select an element (b) Obligation to transfer resources arising from a past transaction. select an element (c) Increases ownership interest. select an element (d) Declares and pays cash dividends to owners. select an element (e) Increases in net assets in a period from nonowner sources. select an element (f) Items characterized by service potential or future economic benefit. select an element (g) Equals increase in assets less liabilities during the year, after adding distributions to owners and subtracting investments by owners. select an element (h) Arises from income statement activities that constitute the entity’s ongoing major or central operations. select an element (i) Residual interest in the assets of the enterprise after deducting its liabilities. select an element (j) Increases assets during a period through sale of product. select an element (k) Decreases assets during the period by purchasing the company’s own stock. select an element (l) Includes all changes in equity during the period, except those resulting from investments by owners and distributions to owners.