Match the accounting term with the corresponding definition.
____  1. Accumulated depreciation
____  2. Adjusted trial balance
____  3. Adjusting entry
____  4. Book value
____  5. Contra-account
____  6. Depreciation
____  7. Long-term asset
a. An account whose normal balance is opposite that of its companion account.
b. Entry made to assign revenues to the period in which they are earned and expenses to the period incurred.
c. A list of accounts with their adjusted balances.
d. The cumulative sum of all depreciation recorded for an asset.
e. The allocation of a long-term asset’s cost to expense over its useful life.
f. The asset’s cost less its accumulated depreciation.
g. Long-lived asset used to operate the business.