Match the Terms with the Definitions

Match the terms with the definitions.
-Under this system, the ending inventory and cost of goods sold are determined at the end of the accounting period, when a physical inventory is taken.

A) average cost
B) weighted-average method
C) consignee
D) consigned goods
E) specific identification method
F) retail method
G) cost
H) physical inventory
I) periodic inventory system
J) in transit
K) inventory sheet
L) natural business year
M) lower-of-cost-or-market method