.	This is a document used internally to indicate authority to write an account receivable off as uncollectible.
b.	A document indicating a reduction in the amount due from a customer because of returned goods or an allowance granted. It often takes the same general form as a sales invoice, but it reduces the customer's accounts receivable balance rather than increasing it.
c.	A document mailed to the customer and typically returned to the seller with thecustomer's payment. It indicates the customer name, the sales invoice number, and the amount of the invoice. A remittance advice is used as a record of the payment received to permit the immediate deposit of checks received and to improve control over the custody of assets.
d.	A document from the accounts receivable master file that shows the amount receivable from each customer at a point in time. If this document is aged, it includes the total balance outstanding and the number of days the receivable has been outstanding, grouped by category of days (such as less than 30 days, 31 to 60 days, and so on).
e.	A document indicating the description and quantity of goods sold, the price including freight, insurance, terms, and other relevant data. It is the method of indicating to the customer the amount owed for the sale and the due date of the payments. The original is sent to the customer and one or more copies are retained. This is the document for recording sales in the accounting records.
f.	A document prepared at the time of shipment of goods to a customer indicating the description of the merchandise, the quantity shipped, and other data.Formally, it is a written contract of the shipment and receipt of goods between the seller and carrier. It is also used as a signal to bill the client. The original is sent to the customer and one or more copies are retained.
g.	This is a computer-generated file that includes all cash receipts transactions processed by the accounting system for a period.

Describe the following documents and records and explain their use in the sales and collection cycle: bill of lading, credit memo, remittance advice, and accounts receivable trial balance. (Select the corresponding letter from the list below to choose the description and purpose for each of the documents and records.) (Click the icon to view the possible descriptions and purposes for the documents.) Document/record Description/purpose of document Bill of lading Credit memo Remittance advice Accounts receivable trial balance Choose from any drop-down list and then continue to the next