12. Listed below are ten terms followed by a list of phrases that describe or chacterize five of the terms. Match each phrase with the correct term by placing the letter designating the term in the space provided. Terms: a. Accrued expenses b. Adjusted trial balance c. Adjusting entries d. Depreciation expense e. Balance sheet f. Prepaid expenses g. Expenses h. Post-closing uial balance i. Income statement j. Trial balance A list of accounts and their balances prepared before adjusting entries are recorded. Records events that have occurred but not previously recorded. Represent outflows of resources incurred to generate revenues. Liabilities created when expenses are recognized before cash flows. An account that reflects an estimate. 13. Describe what is meant by unearned revenues and give two examples