Match each of the following items (a-h) with the appropriate definition below. a. Freight b. Delivery Expense c. Merchandise Inventory d. Sales discount e. Purchases Returns and Allowances f. Debit memo g. Purchase discount h. Trade discount Discount taken by the buyer for early payment of invoice. Account used to record merchandise on hand under a perpetual inventory system. Early payment discount offered to customers by the seller. Expense account for recording shipping costs paid by the seller. Discount to government agencies or customers who purchase large quantities of merchandise. Account where returned merchandise or price adjustments are recorded by the buyer under the periodic inventory system