25. Match each of the following terms a through j with the appropriate definition (a) Specific identification method (b) Days' sales in inventory (c) Conservatism principle (d) Inventory turnover (e) Retail inventory method (1) Interim statements (g) Net realizable value (h) LIFO method (1) Weighted average inventory method () FIFO method (1) The accounting principle that aims to select the less optimistic estimate when two or more estimates are about equally likely. _(2) The expected sales price of an item minus the cost of making the sale. (3) A method for estimating an ending inventory based on the ratio of the amount of goods for sale at cost to the amount of goods for sale at retail price. (4) An estimate of days needed to convert the inventory at the end of the period into receivables or cash. (5) An inventory pricing method that assumes the unit prices of the beginning inventory and of each purchase are weighted by the number of units of each in inventory; the calculation occurs at the time of each sale (6) Financial statements prepared for periods of less than one year. (7) An inventory valuation method that assumes costs for the most recent items purchased are sold first and charged to cost of goods sold. (8) An inventory valuation method where the purchase cost of each item in ending inventory is identified and used to determine the cost assigned to inventory. (9) An inventory valuation method that assumes that inventory items are sold in the order acquired. (10) The number of times a company's average inventory is sold during a period