Identify the following functional groups. 
Definitions:
Adjusted Trial Balance
A list of all accounts and their balances after adjustments are made for accruals, deferrals, and estimated items.
Adjusting Journal Entries
Entries made at the end of an accounting period to allocate income and expenses to the period in which they actually occurred.
Journalized
Journalized refers to the process of recording financial transactions in a journal or ledger in the chronological order that they occur.
Retainer Fee
A payment made to secure the services of a professional or consultant, typically paid upfront and used against services provided.
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