Match the Term and Its Definition

Match the term and its definition.There are more definitions than terms.
Terms
1____ .Contra-Account
2____ .Carrying Value
3____ .Deferral Adjustment
4____ .Closing Journal Entry
5____ .Net Loss
6____ .Adjusted Trial Balance
7____ .Temporary Account
8____ .Accrual Adjustment
9____ .Income Before Income Taxes
Definitions
A.When revenue minus expenses is a negative number.
B.Adds new values into the balance sheet and income statement accounts.
C.Also known as balance sheet accounts.
D.Entries made to update existing accounts and record new events.
E.The level of profit prior to considering income tax.
F.Lists the balances of all accounts to check that revenues equal expenses.
G.The amount at which an asset or liability is reported in the financial statements.
H.An account that is paired with another account and acts to reduce its book value.
I.Lists the balances of all temporary and permanent accounts to provide a check on the equality of the debits and credits.
J.A journal entry that transfers net income or loss to the Retained Earnings account.
K.Converts some of an asset's or a liability's book value into an expense or a revenue.
L.An account that must have a zero balance after Closing entries have been made.
M.Lists the balances of all permanent accounts to check that debits equal credits.