Match the Terms with the Definitions

Match the terms with the definitions.
-A written agreement specifying that if the borrower does not repay a debt, the lender has the right to take over specific property to satisfy the debt.

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