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. List A List B 1. Source documents 2. Transaction analysis 3. Journal 4. Posting 5. Unadjusted trial balance 6. Adjusting entries 7. Adjusted trial balance 8. Financial statements 9. Closing entries 10. Post-closing trial balance 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.