13. Fill in the blanks with the correct terms from the list below Adjusting entry Depreciation Book value Historical cost Worksheet Accrued salaries Useful life Accumulated Depreciation Residual Value Contra-asset account a. The number of years over which an asset is depreciated is the asset's b. A(n) is an account that is subtracted from its related asset account on the balance sheet. c. The cost of an asset less its accumulated depreciation is the asset's d. The ten-column form used to organize the data necessary for journalizing the adjustments and preparing the financial statements is the e. The expected worth of an asset at the end of its useful life is its Ilis a liability account that records salaries that have been earned by employees but not yet been paid. g. A journal entry made at the end of an accounting period that brings the ledger up to date is called a(an) h. I is the actual cost of an asset. i. The allocation of the cost of an asset over its expected useful life is called The account accumulates the amount of depreciation that has been taken on an asset