The following lettered items represent a classification scheme for a balance sheet and the numbered items represent accounts found on balance sheets. In the blank next to each account write the letter indicating to which category it belongs. 
Definitions:
Single Population Variance
A measure of the variance of a set of values in a single group or population.
Independence
A condition where the occurrence or outcome of one event does not affect the occurrence or outcome of another event.
Student Body
The collective group of students enrolled at a particular educational institution.
Significant Change
A notable or considerable difference in data or results that exceeds the expectations of random variation.
Q16: The expense recognition principle states that expenses
Q31: The following items are taken from
Q49: In a periodic inventory system a return
Q68: The time period assumption states that the
Q86: Journalize the following business transactions in general
Q130: Mulligan Company collected $12800 in May of
Q169: The expense recognition principle attempts to match
Q196: For each of the following accounts
Q208: Tipp Topp Company reports the following
Q242: To grant a customer a sales return