$($###$19)$No chat gpt answers & don't copy from chegg or else I'll give $5$ downvotes

$2)$The matching principle in accounting requires that:

A$)$ Expenses should be recorded in the period they are incurred to generate revenue

B$)$ Assets should be matched with related liabilities on the balance sheet

C$)$ Revenues and expenses should be measured using the same currency

D$)$ Changes in accounting estimates should be handled prospectively