Exercise 4.1 (Static) Accounting Terminology (LO4-1, LO4-2, LO4-3, LO4-4, LO4-5, LO4-6, LO4-7, LO4-8, LO4-9) Listed as follows are nine technical accounting terms. Unrecorded revenue Adjusting entries Accrued expenses Book value Matching principle Accumulated depreciation Unearned revenue Materiality Prepaid expenses Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer None if the statement does not correctly describe any of the terms.