Listed below are several terms and phrases associated with cash and receivables. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it.

List A		List B
1.	Internal control	a.	Restriction on cash.
2.	Trade discount	b.	Cash discount not taken is sales revenue.
3.	Cash equivalents	c.	Includes separation of duties.
4.	Allowance for uncollectibles	d.	Bad debt expense a % of credit sales.
5.	Cash discount	e.	Recognizes bad debts as they occur.
6.	Balance sheet approach	f.	Sale of receivables to a financial institution.
7.	Income statement approach	g.	Include highly liquid investments.
8.	Net method	h.	Estimate of bad debts.
9.	Compensating balance	i.	Reduction in amount paid by credit customer.
10.	Discounting	j.	Reduction below list price.
11.	Gross method	k.	Cash discount not taken is interest revenue.
12.	Direct write-off method	l.	Bad debt expense determined by estimating realizable value.
13.	Factoring	m.	Sale of note receivable to a financial institution.