Listed below are 10 terms followed by a list of phrases that describe or characterize the terms. match each phrase with the correct term.
1. post-closing trial balance
2. revenues
3. general ledger
4. prepaid expense
5. adjusting entries
6. accrued liabilities
7. temporary accounts
8. deferred revenues
9. accrued receivables
10. unadjusted trial balance
a. refers to inflows of assets from the sale of goods and services.
b. a list of the general ledger accounts and their balances.
c. changes in the retained earnings component of shareholders' equity.
d. records the effects of internal transactions.
e. collection of storage areas, called accounts.
f. asset recorded when an expense is paid for in advance.
g. last step in the accounting processing cycle.
h. revenue earned before cash is received.
i. cash received from a customer in advance of providing a good or service.
j. expenses incurred but not yet paid.

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Suppose there are three types of consumers who attend concerts at your university’s performing arts center: students, staff, and faculty. each of these groups has a different willingness to pay for tickets; within each group, willingness to pay is identical. there is a fixed cost of $1,000 to put on a concert, but there are essentially no variable costs. for each concert: i. there are 140 students willing to pay $20. (ii) there are 200 staff members willing to pay $35. (iii) there are 100 faculty members willing to pay $50. a) if the performing arts center can charge only one price, what price should it charge? what are profits at this price? b) if the performing arts center can price discriminate and charge two prices, one for students and another for faculty/staff, what are its profits? c) if the performing arts center can perfectly price discriminate and charge students, staff, and faculty three separate prices, what are its profits?