Credit Terms FOB Destination invoice Cost of Goods Sold Net Sales Revenue Purchase Allowance FOB Shipping Point . Wholesaler mmwewewwr' . Purchase Discount _s O . Retailer a. The cost of the merchandise inventory that the business has sold to customers. b. An amount granted to the purchaser as an incentive to keep goods that are not \"as ordered." c. A type of merchandiser that buys merchandise either from a manufacturer or a wholesaler and then sells those goods to consumers. d. A situation in which the buyer takes ownership (title) at the delivery destination point. e. A type of merchandiser that buys goods from manufacturers and then sells them to retailers. f. A discount that businesses offer to purchasers as an incentive for early payment. 9. A situation in which the buyer takes title to the goods after the goods leave the seller's place of business. h. The terms of purchase or sale as stated on the invoice. i. The amount a company has made on sales of merchandise inventory after returns and allowances and discounts have been taken out. i. A seller's request for cash from the purchaser