For the statements below select the appropriate terms from the given choices.

(1) A revenue not yet recognized; collected in advance.
(2) Office supplies on hand that will be used in the next period.
(3) Interest revenue collected; not yet recognized.
(4) Rent not yet collected; already recognized.
(5) An expense incurred; not yet paid or recorded.
(6) A revenue recognized; not yet collected or recorded.

The stock of grommet corporation, a u.s. company, is publicly traded, with no single shareholder owning more than 5 percent of its outstanding stock. grommet owns 95 percent of the outstanding stock of staple inc., also a u.s. company. staple owns 100 percent of the outstanding stock of clip corporation, a canadian company. grommet and clip each own 50 percent of the outstanding stock of fastener inc., a u.s. company. grommet and staple each own 50 percent of the outstanding stock of binder corporation, a u.s. company. which of these corporations form an affiliated group eligible to file a consolidated tax return?