For each item below, indicate to which category of elements of financial statements it belongs. (a) dividends select a category (b) interest receivable select a category (c) issuance of preferred stock select a category (d) prepaid insurance select a category (e) amortization select a category (f) cost of goods sold select a category (g) accounts payable select a category (h) cash select a category (i) equipment select a category (j) gain on sale of equipment

(a)  Dividends : Equity

(b) Interest receivable :Assets

(c) Issuance of preferred stock : Equity

(d) Prepaid insurance: Assets

(e) Amortization: Expenses

(f) Cost of goods sold: Expenses

(g) Accounts payable: Liabilities

(h) Cash: Assets

(i) Equipment: Assets

(j) Gain on sale of equipment: Revenues

Explanation:

The main elements of financial statements are: Assets, Liabilities, Equity , Revenues and Expenses.  

Assets are all the resources that the company has.

Liabilities are all the obligations that the company has.

Equity is the difference of subtracting the liabilities of the assets.

Revenue is the economic benefit that the company receives.

Expenses are the disbursements that the company makes.

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants