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Use the following figure and description to answer the question. Humans, chimpanzees, gorillas, and orangutans are members of a clade called the great apes, which shared a common ancestor approximately 15 million years ago.
Referring to the phylogenetic tree in the figure, which of the following pairs of apes are most closely related?
Deferrals
Accounting method that involves postponing the recognition of certain revenues or expenses until a later accounting period to match them with the period they affect.
Accruals
Expenses and revenues that have been incurred or earned but not yet recorded in the accounts.
Accounting Principle
A rule or guideline in accounting that dictates how financial transactions and elements should be recorded and reported.
Adjusting Journal Entries
Adjusting journal entries are made in accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
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