Listed below are several terms and phrases associated with the balance sheet and financial disclosures. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it. 1. Balance sheet 2. Liquidity 3. Current assets List A 4. Operating cycle 5. Current liabilities 6. Cash equivalent 7. Intangible asset 8. Working capital 9. Accrued liabilities 10. Summary of significant accounting policies 11. Subsequent events 12. Unqualified opinion 13. Qualified opinion List B a. Will be satisfied through the use of current assets. b. Items expected to be converted to cash or consumed within one year or the operating cycle. whichever is longer. c. The statements are presented fairly in conformity with GAAP. d. An organized array of assets, liabilities, and equity. e. Important to a user in comparing financial information across companies. f. Scope limitation or a departure from GAAP. g. Recorded when an expense is incurred but not yet paid. h. Refers to the ability of a company to convert its assets to cash to pay its current obligations. i. Occurs after the fiscal year-end but before the statements are issued. j. Period of time from payment of cash to collection of cash. k. One-month U.S. Treasury bill. I. Current assets minus current liabilities. m. Lacks physical substance. You have been asked to review the December 31, 2021, balance sheet for Champion Cleaning. After completing your review, you list the following three items for discussion with your superior: 1. An investment of $30,000 is included in current assets. Management has indicated that it has no intention of liquidating the investment in 2022. 2. A $100,000 note payable is listed as a long-term liability, but you have determined that the note is due in 10 equal annual installments with the first installment due on March 31, 2022. 3. Deferred revenue of $60,000 is included as a current liability even though only two-thirds will be recognized as revenue in 2022, and the other one-third in 2023. Determine the appropriate classification of each of these items