Match each term or phrase to its description below. a. A list of accounts and their balances at a given time. b. An accounting record in which transactions are initially recorded in chronological order. C. A record of all accounts maintained by a company and their amounts. An individual accounting record of increases and decreases in specific asset, liability, stockholders' equity, revenue, or expense items Chart of accounts Trial balance Account Journal Posting Ledger Accounting transactions Debit Credit e. A list of the names of a company's accounts. The right side of an account. The procedure of transferring journal entry amounts to the ledger accounts. The left side of an account. i Events that require recording in the financial statements because they affect assets, liabilities, or stockholders' equity