1. Fill in the sentences below with the most appropriate financial term.

Fundamental accounting equation	Ledger
Assets	Journal
Liabilities	Trial balance
Owners equity	Accounting cycle
Permanent account	Posting
Account	Adjusting entry
Debit	Income statement
Balance sheet	Credit

1. A(n) ________is required at the end of the accounting period to record depreciation expense. The ___________includes all general ledger accounts and the amounts of accounts with ____________balances must equal the amounts of accounts with_____________ balances.