Exercises$4-55$ e$.\_\_\_\_\_\_\_\_$Entries$$at$$the$$end$$of$$an$$accounting$$period$$to$$transfer$$the$$balances$$of$$temporary$$accounts to$$a$$permanent$$stockholders$$equity$$account$,$Retained$$Earnings$.$ f$.\_\_\_\_\_\_\_\_$Revenue$,$expense$,$and$$dividend$$accounts$$whose$$balances$$a$$company$$transfers$$to$$Retained Earnings$$at$$the$$end$$of$$an$$accounting$$period$.$ g$.\_\_\_\_\_\_\_\_$The$$planned$$timing$$of$$revenues$,$expenses$,$gains$,$and$$losses$$to$$smooth$$out$$bumps$$in$$net income. h$.\_\_\_\_\_\_\_\_$An$$account$$that$$is$$offset$$against$$an$$asset$$account$$on$$the$$balance$$sheet$.$ i$.\_\_\_\_\_\_\_\_$A$$temporary$$account$$used$$in$$closing$$revenue$$and$$expense$$accounts$.$ j$.\_\_\_\_\_\_\_\_$Balance$$sheet$$accounts$$whose$$balances$$are$$carried$$forward$$to$$the$$next$$accounting period. k$.\_\_\_\_\_\_\_\_$The$$process$$of$$allocating$$the$$cost$$of$$an$$asset$$to$$expense$$over$$its$$useful$$life$.$