Terms relating to concepts discussed in this chapter along with descriptions of those terms follow.RequiredMatch each term, $1$ through $12$ with the most appropriate description a through l$\mathrm{.}1$Operating incomea. Event not related to the typical activities of a company$2$Nonoperating incomeb. Relating income available to common shareholders to one share of stock$3$Gross profitc. Allocating the tax effect to an item within a period of time$4$Unusual eventd. Result from a change in accounting principle or an error correction$5$Infrequent evente. Revenues and expenses from a companys central operations$6$Discontinued operationsf. Result specified when adopting an accounting standard update$7$Intraperiod tax allocationg. Nonowner changes in equity$8$Earnings per shareh. An eliminated business component representing a strategic shift$9$Comprehensive incomei. Results from a change in accounting estimate$10$Prospective treatmentj. Event not expected to recur in the foreseeable future$11$Retrospective treatmentk. Sales revenue less cost of goods sold$12$Modified retrospective treatmentl. Revenues, expenses, gains, and losses from a companys peripheral operations