Pr. 5) Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term A) The sale of accounts receivable to a financial institution. B) Attempts to recognize bad debt expense in the same period as the related sale C) Receivables used as collateral for debt. D) Offered to induce prompt payment. E) Cash discount not taken increases net sales revenue. 1) Cash discounts 2) Net method 3) Factoring 4) Allowance method 5) Pledging of accounts receivable