New attempt is in progress. some of the new entries may impact the last attempt grading. your answer is partially correct. 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 ent