$$\text { Match each of the following items } ( a - h ) \text { with the appropriate definition below. }$$

Short Answer

$$\text { Match each of the following items } ( a - h ) \text { with the appropriate definition below. }$$
-Account where returned merchandise or price adjustments are recorded by the buyer under the periodic inventory system.
a. $\quad$ Freight
b. $\quad$ Delivery Expense
c. $\quad$ Merchandise Inventory
d. $\quad$ Sales discount
e. $\quad$ Purchases Returns and Allowances
f. $\quad$ Debit memo
g. $\quad$ Purchase discount
h. $\quad$ Trade discount