Please help me figure out why these match with each other, I can't find the right definitions. TYIA.

Match the term and definition. Adjusted Trial Balance Temporary Account Income Before Income Taxes 1. Lists the balances of all temporary and permanent accounts to provide a check on the equality of the debits and credits. 2. An account that must have a zero balance after Closing entries have been made. 3. Adds new values into the balance sheet and income statement accounts. Accrual Adjustment Match the term and definition. Adjusted Trial Balance Temporary Account Income Before Income Taxes 1. Lists the balances of all temporary and permanent accounts to provide a check on the equality of the debits and credits. 2. An account that must have a zero balance after Closing entries have been made. 3. Adds new values into the balance sheet and income statement accounts. Accrual Adjustment