Selected terms related to the statement of financial position, which were discussed in Chapters 2 through 5 , are listed below. Match each definition with its related term by entering the appropriate letter in the space provided.

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Terms (1) Retained carnings (2) Current liabilities. (3) Liquidity (4) Contra-asset account (5) Accumulated depreciation (6) Intangible assets (7) Other assets (8) Shares cutstanding (9) Normal operating cycle (10) Carrying amount (11) Contributed surplus (12) Liabilities (13) Non-current assets (14) Shareholders' equity (15) Current assets. (16) Assets (17) Non-current liabilities. A. A miscellaneous category of assets. Definitions B. Amount of contributed capital for which shares were not issued. C. Total assets minus total liabilities. D. Nearness of assets tu cash (in time) E. Assers expected in he collected in cash within one year or the operating cycle, if longer, F. Same as hock value: cost less accumulated depreciation to date. G. Accumulated earnings minus accumulated dividends. H. Asset offset account (subtracted from asset). 1. Balance of the common shares account divided by the issue price per share. J. Assets that do not have physical substance. K. Probable future economic benefits owned by the entity from past uransactions. L Liabilities expected to be paid out of current assets. normally within the next year. M. The average cash-to-cash time involved in the operations of the business. N. Sum of the annual depreciation expense on an asset from the date of its acquisition to the current date Q. All liabilities not classified as current liabilities. P. Property, plant, and equipment. Q. Debrs or obligations from past transactions to he paid with assets or services. R. Name of the above.