Answers to choose from: - Accounts Receivable Ledger - The control of small amounts of cash disbursements - Invoice price minus any discount, plus any added or incidental - Net sales, average accounts receivable - Notes receivable, $4,000, Sales, $4,000 21. The cost of an inventory item includes , plus costs necessary to put it in a place and condition for sale. 22. Individual transactions in the Sales Journal are posted regularly to customers' accounts in the