Fill in the blanks:

(a) The allowance made by the wholesalers to the retailers is called _____ discount.

(b) Good sold on credit will be entered in the ______ book.

(c) When goods are returned, the seller sends a _____ note to the buyer.

(d) A debit note is prepared and sent in connection with _____ returns.

(e) The object of _____ discount is to induce the debtors to make prompt payment.