Match the Term and Its Definition

Match the term and its definition.There are more definitions than terms.
-Carrying Value

A) Also known as balance sheet accounts.
B) Lists the balances of all temporary and permanent accounts to provide a check on the equality of the debits and credits.
C) Lists the balances of all accounts to check that revenues equal expenses.
D) The level of profit prior to considering income tax.
E) An account that is paired with another account and acts to reduce its book value.
F) Converts some of an asset's or a liability's book value into an expense or a revenue.
G) An account that must have a zero balance after closing entries have been made.
H) Adds new values into the balance sheet and income statement accounts.
I) The amount at which an asset or liability is reported in the financial statements.
J) Lists the balances of all permanent accounts to check that debits equal credits.
K) A journal entry that transfers net income or loss to the Retained Earnings account.
L) When revenue minus expenses is a negative number.
M) Entries made to update existing accounts and record new events.