Listed below are several terms and phrases associated with the measurement process for external transactions.
List A
____________ 1. Account
____________ 2. Analyze transactions
____________ 3. Journal
____________ 4. Post
____________ 5. Trial balance
List B
a. Record of all transactions affecting a firm.
b. Determine the dual effect of economic events on the accounting equation.
c. List of accounts and their balances.
d. Summary of the effects of all transactions related to a particular item over a period of time.
e. Transfer balances from the journal to the ledger.

Required:
Pair each item from List A with the item from List B to which it is most appropriately associated.