Match the following statement with the correct term.

a.	bill of lading	b.	cash on delivery (COD)	c.	credit memorandum
d.	FOB shipping point	e.	FOB destination	f.	free on board (FOB)
g.	freight collect	h.	invoice	i.	manufacturer
j.	prepaid freight	k.	purchase order	l.	purchase requisition
m.	receiving report	n.	retailer	o.	statement of account
p.	voucher check	q.	wholesaler

1. Sales term stating that goods must be paid for when delivered.

2. The buyer pays for shipping merchandise to its destination.

3. Companies that purchase raw materials to make finished products or merchandise.

4. Form used to verify the item numbers and condition of the merchandise when it arrives.

5. A check with a detachable portion showing the invoice number(s) paid by the check.

6. Shipping charges paid by the seller and added to the invoice.

7. Record of sales transaction showing each item sold and total price.