Match each term, $1$ through $12$ with the most appropriate description a through l$.$

Answer $1$abcdefghijkl$1$Operating incomea. Event not related to the typical activities of a companyAnswer $2$abcdefghijkl$2$Nonoperating incomeb. Relating income available to common shareholders to one share of stockAnswer $3$abcdefghijkl$3$Gross profitc. Allocating the tax effect to an item within a period of timeAnswer $4$abcdefghijkl$4$Unusual eventd. Result from a change in accounting principle or an error correctionAnswer $5$abcdefghijkl$5$Infrequent evente. Revenues and expenses from a company$$s central operationsAnswer $6$abcdefghijkl$6$Discontinued operationsf. Result specified when adopting an accounting standard updateAnswer $7$abcdefghijkl$7$Intraperiod tax allocationg. Nonowner changes in equityAnswer $8$abcdefghijkl$8$Earnings per shareh. An eliminated business component representing a strategic shiftAnswer $9$abcdefghijkl$9$Comprehensive incomei. Results from a change in accounting estimateAnswer $10$abcdefghijkl$10$Prospective treatmentj. Event not expected to recur in the foreseeable futureAnswer $11$abcdefghijkl$11$Retrospective treatmentk. Sales revenue less cost of goods soldAnswer $12$abcdefghijkl$12$Modified retrospective treatmentl. Revenues, expenses, gains, and losses from a company$$s peripheral operations