Identify the term, principle or formula which corresponds to each of the following: a. Unpaid dividends to preferred stockholders accumulate and must be paid before common stockholders receive dividends. b. Creditors right to receive liquidated assets before stockholders. c. Contra-asset account related to Accounts Receivable. d. Cash flow activity types. e. Beginning inventory + Purchases - Ending inventory f. Journal entries prepared to transfer net income/loss and dividends to Retained Earnings. g. Basis of accounting required by GAAP. h. The time at which a loan must be repaid. i. Refunds and price reductions given to customers after goods have been sold and found unsatisfactory. j. Allocation of the cost of a fixed asset over its useful life. k. Process by which journal entries are recorded in the appropriate T-account or ledger. I. Policy or procedure established to safeguard assets and enhance accuracy of accounting records