Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term. A) Pertinent to the decision at hand. B) Information confirms expectations. C) Decrease in equity due to transfers to owners. D) Information is useful in projecting cash flows. E) Information is available prior to the decision. 1) Predictive value 2) Relevance 3) Timeliness 4) Distribution to owners 5) Confirmatory value Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term. A) Results if an asset is sold for more than book value. B) Contains all information necessary for faithful representation. C) Concerns the decision-making impact of both the amount and nature of an item D) Along with relevance, a fundamental decision-specific quality. E) The change in equity from nonowner transactions. 6) Gain 7) Materiality 8) Completeness 9) Comprehensive income 10) Faithful representation