7. For questions 1-9, match the terms given below with the definitions or descriptions that follow by placing the appropriate letter on the line provided on the answer sheet. Your letters must be legible otherwise your answers will be marked as incorrect. No exceptions. A. Accounts receivable B. Accruals C. Balance sheet: D. Balanced accounting E. Cash accounting F. Common stock G. Credit H. Current ratio I. Debit N. Historical cost concept O Income statement P. Journal Q. Ledger R. Liabilities S. Matching concept T. Posting U. Realization principle V. Recording J. Deferrals K. Dividends L. Double entry accounting M. Expenses W. Retained earnings X. Trial balance Y. Unearned revenue Z. Working capital 1. The normal balance for the account rental revenue 2. Transferring journal entries into t-accounts 3. Cash received prior to providing a service 4. A contra equity account 5. 6. A listing of accounts to verify that debits and credit equal Transactions in which the exchange of cash occurs before the revenue is earned or the expense is incurred Costs incurred in the process of earning revenues 8. A point in time financial statement 9. Expenses should be recorded in the same period as the revenue they helped generate