Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition.
-Journal entries recorded to update general ledger accounts at the end of a fiscal period.

A) accrual basis of accounting
B) adjusting entries
C) adjustments
D) balance sheet
E) cash basis of accounting
F) fiscal period
G) fiscal year
H) income statement
I) net income
J) net loss
K) prepaid expense
L) trial balance
M) work sheet