Match the Terms Below with the Correct Definitions

Multiple Choice

Match the terms below with the correct definitions.
-Account used to record the reduction in sales due to either the physical return of goods or defective goods

A) FOB destination
B) Sales Returns and Allowances
C) Controlling account
D) Accounts receivable ledger
E) Subsidiary ledger
F) Purchases journal
G) Sales invoice
H) FOB shipping point
I) General journal