Match the Terms with the Definitions

Match the terms with the definitions.
-The number of days in the year divided by the accounts receivable turnover.

A) accounts receivable turnover
B) average collection period
C) reversing entry
D) return on owner's equity
E) current assets
F) current liabilities
G) current ratio
H) post-closing trial balance
I) Mortgage Payable
J) income from operations
K) interstatement analysis
L) mortgage
M) long-term liabilities