Exercise 2-5 The accounting processing cycle [LO2-2, 2-3, 2-4,2-5, 2-6, 2-7] Listed below are several terms and phrases associated with the accounting processing cycle. Pair each item from L the item from List B that is most appropriately associated with it. List A List B 1. Source documents a. Record of the dual effect of a transaction in debit/credit form. 2. Transaction analysis b. Internal events recorded at the end of a reporting period. +3. Journal c. Primary means of disseminating information to external decision makers. 4. Posting d. To zero out the owners' equity temporary accounts. 5. Unadjusted trial balance e. Determine the dual effect on the accounting equation. 6. Adjusting entries f. List of accounts and their balances before recording adjusting entries. 7 Adjusted trial balance 9. List of accounts and their balances after recording closing entries. 8. Financial statements h. List of accounts and their balances after recording adjusting entries. 9. Closing entries i Ameans of organizing information: not part of the formal accounting system 10. Post-closing trial balance | Transferring balances from the journal to the ledger 11. Worksheet k. Used to identify and process external transactions