Listed below are several terms and phrases associated with income statement presentation and the statement of cash flows. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it. 

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List A List B 1. Intraperiod tax allocation a. An other comprehensive income item. b. Starts with net income and works backwards to convert to 2. Comprehensive income 3. Unrealized gain on debt securities cash. c. Reports the cash effects of each operating activity directly on 4. Operating income 5. A discontinued operation 6. Earnings per share 7. Prior period adjustment 8. Financing activities 9. Operating activities (SCF) 10. Investing activities the statement. d. Correction of a material error of a prior period. e. Related to the external financing of the company. f. Associates tax with income statement item. g. Total nonowner change in equity. h. Related to the transactions entering into the determination of net income. i. Related to the acquisition and disposition of long-term assets. j. Required disclosure for publicly traded corporation. k. A component of an entity. I. Directly related to principal revenue-generating activities. 11. Direct method 12. Indirect method