Match the items below by writing, for example: 11: Kor 12: Z. 1. Partnership A. A contra-revenue account. 2. Liabilities B. Creditorship claims on total assets. 3. Revenues C. Noncurrent resources that do not have a physical substance. 4. General ledger D. 5. Expense recognition principle 6. Unearned service revenue 7. Income summary E. 8. Intangible assets 9. Freight-out F. 10. Sales returns and allowances G. Gross increases in owner's equity resulting from business activities entered into for the purpose of earning income. The matching of efforts (expenses) with accomplishments (revenues). Freight costs incurred by the seller. An economic entity which is not a separate legal entity. A temporary account used in closing revenue and expense accounts. Contains all assets, liabilities, and owner's equity accounts. A liability created when cash is received in advance of performing a service for a customer. H. 1. J