In the space provided at right, using the terminology provided, please match the definition to the appropriate description= onerous a financial asset restricted cash conversion costs product costs consignee the allowance method bundled sales basket purchase a product financing. arrangement A contract that is no longer profitable to the company Sales that are comprised of several individual components The party acting as an agent for the seller The costs that are "attached" to Inventory V Cash that has been set aside for investment or financing purposes. Receivables with underlying contractual rights to receive cash. Direct costs and allocated overhead that are incurred to process raw materials into finished goods. An approach whereby a company finances its inventory without reporting either the liability or the inventory asset on its statement of financial position. The method used to account for the estimated impairment of receivables. The purchase of a group of units with different characteristics at a single lump-sum price. A. conversion costs B. a product financing arrangement C. onerous D. product costs E. basket purchase F. the allowance method G. financial asset H. restricted cash 1. consignee J. bundled sales