Instructions: Select one term in Column $1$ that best fits each definition in Column $2.$

Insert the letter identifying your choice in the Answers column.

Column $2$

$1$ An accounting device used to analyze transactions.

$2$ An amount recorded on the left side of an account.

$3$ An amount recorded on the right side of an account.

$4$ The side of the account that is increased.

$5$ A list of accounts used by a business.

$6$ Amounts to be paid in the future for goods or services already acquired.

$7$ Amounts to be received in the future due to the sale of goods or services.