Tor 2, total 20 points) Listed below are nine technical accounting terms emphasized in this course: Adjusting entits Uneaed Accruedes Accuated depreciation Accrued revenue Prepaid expense Materiality Contre- Book wat Each of the following statements may or may not) describe one of these technical terms. In the space provided below cach statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms. _(a.) An account with a credit balance that is an offset against an asset account. (b.) A contra-account (c.) A liability to customers who have paid in advance. (d.) The estimated current value of an asset. (e.) Entries made to achieve the goals of accrual accounting when revenue or expense transactions span more than one accounting period. (f.) An asset that will expire shortly. (g.) Revenue that has been earned, but not yet received A Il.Computing(4 point each item, 20 points) A II.Computing(4 point each item, 20 points) Fieldstone, Inc. had the following transactions during the month of March, the first month of operations for the business: * The corporation issued 12,000 shares of capital stock to Sandy Fieldstone in exchange for $120,000 cash. Purchased $73,000 of equipment; made an $18,000 down payment and signed a note payable for the balance. Made payment of $9,000 on the amount owed for equipment (A.) Compute the balance in the Cash account at the end of March (B.) What are the total assets of Fieldstone, Inc. at the end of March? (C.) Compute the balance in the Notes Payable account at the end of March. (D.) What is the total amount of owners' equity at the end of March