12. Match the terms listed with the definitions. Amounts owed for items bought on credit

a. account receivable

b. accounts payable

c. aging of accounts receivable

d. breakeven point

e. capacity

f. cash budget g. compensation h. credit policy i. credit terms j. current assets k. current liabilities l. current ratio m. direct deposit n. direct materials o. finished goods p. fixed costs q. inventory r. inventory turnover s. payroll record t. salary u. unsecured loan v. variable costs w. wages x. work in process y. working capital