Match the items below with the correct description. Permanent Accounts A Current Assets Closing Entries D. Correcting Entries E Long-term Liabilities F. Entries at the end of an acounting period to transfer the balances of temporary accounts to a permanent owner's equity account. B. Goods that are only partially completed in a manufacturing company. Tracks the actual physical flow for each individual identifiable inventory C. item available for sale. Title to the goods transfer to the buyer when the goods are delivered to the buyer. Items that a company expects to convert to cash or use up within one year. The same unit cost is used to value ending inventory and cost of goods sold Title to the goods transfers to the buyer when the public carrier accepts the goods from the seller. H The highest unit cost is used to value ending inventory and cost of goods sold 1. Obligations that a company expects to pay after one year. 1. Entries made to fix an error in recording transactions. K. Goods that are finished items in a manufacturing company, Balance sheet accounts whose balances are carried forward to the next accounting period. FOB shipping point FOB destination G. Specific identification method Work in Process Average-cost method L