Q.8 Match the items below by entering the appropriate code letter in the table below (1 mark each, 5 marks total) A. Trial balance B. Posting C. Debit D. Owner's capital account E. Compound entry Item Code letter Left side of an account. Has a credit normal balance A list of accounts and their balances at a given time. An entry that involves three or more accounts. Transferring journal entries to lodger accounts