The auditors have two types of working paper files, the current file (CF) and the permanent file (PF). Using the initials, indicate which file each of the following documents would most likely be related to:

A lease agreement. A confirmation of financial institution deposits. Articles of incorporation. An analysis of long-term debt. A pension agreement. An adjusted trial balance. Adjusting journal entries. An analysis of miscellaneous expenses. An analysis of owners' equity accounts. A chart of accounts