32) Provided below is a list of definitions and terms. Match them by placing the letter that identifies the best definition in the blank space next to each term. 1. Debit 6. Chart of accounts 2. Note payable 7. Trial balance 3. Ledger 8. Credit 4. Journal 9. Account balance 5. Debt ratio 10. Balance column account A. B. An increase in an asset, owner withdrawal, and expense account, and a decrease in a liability, owner's capital, and revenue account; recorded on the left side of a T- account. A decrease in an asset, owner withdrawal, and expense account, and an increase in a liability, owner's capital, and revenue account; recorded on the right side of a T- account. C. A written promise to pay a definite sum of money on a specified future date. D. The difference between total debits and total credits for an account including the beginning balance. E. A list of accounts and their balances at a point in time; the total debit balances should equal the total credit balances. F. A list of all accounts used by a company and the identification number assigned to each account. G. The ratio of total liabilities to total assets; used to reflect the risk associated with the company's debts. H. An account with debit and credit columns for recording entries and another column for showing the balance of the account after each entry. L. A record of each transaction in one place that shows debits and credits for each transaction. A record containing all accounts of a company and their balances. J