Fill in the blank(s) to complete the statement. The normal balance of sales returns and allowances is ________. _______ ________ and ________ is a contra revenue accountant. Sales is a(n) _______ account. A discount period is less time than the ________ ______. A debit to accounts receivables and a credit to sales records the sale of merchandise _________ _________. The ______ _______ _________ ________ lists in alphabetical order an account for each customer. ______ _______ in the general ledger is called the controlling the account. The collection of a sale on account is posted to the ______ and _______. Issuing ______ ______ results in a debit to sales returns and allowances and a credit to accounts receivable. The normal balance of Sales Discounts is _______. Sales Tax Payable is a(n) ________ in the general ledger. Cash sales result is a(n) ______ to cash and a ______ to sales. Sales Returns and Allowances is a(n) _____ ______ account. A sale on account is p