23. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term by placing the letter designating the best term in the space provided by the phrase.

1. Expenses	Net assets.	____
2. Equity	Outflows of resources to generate revenues.	____
3. Distributions to owners	Cash dividends.	____
4. Investments by owners	Claims of creditors against the assets of a business.	____
5. Liabilities	Transfers of resources in exchange for common and preferred stock.	____