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Question 8 (5 points) Match the below items. Examples are franchises and trademarks. The information system that identifies, records, and communicates the economic events of an organization to interested users. Calculated as profit divided by average total assets. 1. Development costs Can be identified only 2. Goodwill with a business as a whole. 3. Liquidity ratios Entries processed at year- end to transfer balances 4. Intangible asset from temporary accounts to retained earnings. 5. Return on assets Statement of financial 6. Asset turnover position accounts whose balances are carried forward to the next 7. Permanent accounts accounting cycle. 8. Gross profit Indicates how efficiently a company uses its total 9. Accounting\f