a. Record of the dual effect of a transaction in debit/credit form. b. Updates to account balances recorded at the end of a reporting period. c. Primary means of disseminating information to external decision makers. d. To zero out the temporary accounts. e. Determine the dual effect on the accounting equation. f. List of accounts and their balances before recording adiusting entries. Exercise 2-5 (Static) The accounting processing cycle [LO2-2] Listed below are terms associated with the steps of the accounting processing cycle. Pair each item from List A with the item from List B that is most appropriately associated with it. f. List of accounts and their balances before recording adjusting entries. g. List of accounts and their balances after recording closing entries. h. List of accounts and their balances after recording adjusting entries. i. Transferring balances from the journal to the ledger. j. Used to identify and process external transactions