Match the terms with the definitions, chapter $10$

A summary account maintained in the

general ledger for a subsidiary ledger $($for

example, the accounts receivable ledger$).$

Merchandise retumed by a customer for a

refund.

A transfer of merchandise from one

business or individual to another in

exchange for cash or a promise to pay cash.

Discounts to encourage prompt payment $b.$

customers who buy merchandise on

account.

The seller's term for cash discounts.

A document issued when credit is given for

merchandise returned or for an allowance.

A document that is generated to bill the

customer who made the purchase.

An alphabetical or numerical listing of

customer accounts and balances, usually

prepared at the end of the month.

A document created as evidence of a sale is

a retail business.

A separate ledger containing an individual

account receivable for each customer, kept

in either alphabetical or numerical order.

Reductions in the price of merchandise

granted by the seller because of defects or

other problems with the merchandise.

Purchases merchandige such as clothing,

furniture, or computers, and sells that

merchandise to its customers.