Match each description to the appropriate term $($a$-$i$).$

A receivable created from selling merchandise or services on account $$

A list of customer accounts sorted by age classes $$

A contra asset that represents the amount of estimated uncollectible receivables $$

Records bad debt expense only when a specific customer's account is deemed worthless $$

Operating expense recorded as a result of receivables becoming uncollectible

The difference between accounts receivable and allowance for doubtful accounts

Term for selling receivables $$

All money claims against other entities $$

Measures how frequently during the year accounts receivable are being turned into cash $$