a. A(n) ______ is a record of accounts and their balances.

b. A(n) ______ is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.

c. A(n) ______ is a resource owned or controlled by a company.

d. ______ are held by a seller and are promises of payment from customers to the seller.

e. The owner's claim on a company's assets is called ______.