Answer:
イ Katakana "I" or The "Ninben" radical - person
エ Katakana "E" or KOU, KU - artisan, skill, work
コ Katakana "Ko"
ナ Katakana "Na"
ニ Katakana "Ni" or NI, futa(tsu), futa - two
ハ Katakana "Ha" or HACHI, ya(ttsu), ya(tsu), ya, yo - eight
レ Katakana "Re"
ロ Katakana "Ro" or KOU, kuchi - mouth
Arrange them like this: ニ+ニ+ロ+コ+レ イ+ナ+エ+ロ+ニ+ハ
記 KI, shiru(su) - write down, annotate
債 SAI - debt, loan