Match the misstated financial statement scenarios to a provided example of an error or fraud.

Misstatement	Match	Example
Overstatement one asset; understate another asset.		a. Capitalize maintenance expense instead of expensing in period incurred.
Overstate an asset; overstate revenue.		b. Hold cash receipts journal open past the year-end (cutoff date).
Overstate an asset; understate an expense.		c. Accrue too much liability for expenses not yet paid, such as wages, rent, interest, product warranties.
Overstate a liability; overstate an expense.		d. Classify expenditures as current expenses when they are prepaid expenses.
Understate an asset; overstate an expense.		e. Fail to accrue liabilities for expense not yet paid,
Understate a liability; understate an expense.		f. Hold the sales journal open past the year-end (cutoff date).