The auditors have two types of working paper files: the current file and the permanent file. Indicate which file each of the following documents would most likely be filed.
A. Lease Agreement
1. Current file
2. Permanent file
B. Confirmation of financial institution deposits
1. Current file
2. Permanent file
C. Articles of incorporation
1. Current file
2. Permanent file
D. Analysis of long-term debt
1. Current file
2. Permanent file
E. Pension agreement
1. Current file
2. Permanent file
F. Adjusted trial balance
1. Current file
2. Permanent file
G. Adjusting journal entries
1. Current file
2. Permanent file
H. Analysis of miscellaneous expenses
1. Current file
2. Permanent file
I. Analysis of owners' equity accounts
1. Current file
2. Permanent file
J. Chart of accounts
1. Current file
2. Permanent file