PRESENTATION IN THE FINANCIAL STATEMENTS Select the alternative that best matches each of the following 10 accounts in relation to their presentation in the financial statements and their normal balance. Assume that the DTL and DTA accounts are associated with the same taxing business segment and the same taxing jurisdiction. Some of the alternatives on the right are going to be superfluous.

Income Tax Expense
Allowance to Reduce DTA
Gross DTL
Negative Adjustment due to Changes in Accounting Principle
Income Tax Benefit from Carryforward
Income Tax Refund Receivable
Net Deferred Tax Liability
Positive Prior Period Adjustment
Deferred Tax Asset due to Net Operating Loss
Net Deferred Tax Asset

a. Equity account in the statement of position with normal balance b. DR adjustment to beginning balance of retained earnings c. Asset account in the balance sheet with normal balance DR d. CR adjustment to the beginning balance of Retained Earnings and. Income and expense statement account with normal balance DR F. Equity account in the statement of position with normal balance CR g. Debt account in the Statement of financial position with normal balance CR h. Income and expense statement account with normal balance CR i. Debt account with normal balance CR but it is reported in the notes J. Asset account with normal DR balance but it is reported in the notes k. Against asset account with normal CR balance but it is reported in the notes l. Debt account in the Statement of financial position with normal balance DR m. Active account in the statement of position with normal balance CR