Listed Below Are Ten Terms Followed by a List of Phrases

Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms.Match each phrase with the correct term by placing the letter designating the term in the space provided.
-____ Liabilities created when expenses are recognized before cash flows.

A) Accrued expenses
B) Adjusted trial balance
C) Adjusting entries
D) Depreciation expense
E) Balance sheet
F) Prepaid expenses
G) Expenses
H) Post-closing trial balance
I) Income statement
J) Trial balance