Match each of the following terms with its definition.

$\backslash$table$[[$Definitions$,],[$a$.$ Formal credit arrangements evidenced by a written debt instrument.,Terms$],[$b$.$ Amount of cash owed to the company by customers from the sale of products or services on account.,$],[$c$.$ Sales on account to customers.,$],[$d$.$ Reductions in amount owed by customers if payment on account is made within a specified period of time.,$],[$e$.$ Total revenues less returns and discounts.,$],[$f$.$ At the end of each period, account for the estimate of future uncollectible accounts.,$],[$g$.$ Reductions in list price of products or services.,$],[$h$.$ Estimated percentage of uncollectible accounts is greater for "old" accounts than for "new" accounts.,$]]$