Match the accounting terms with the description by entering the proper letter in the space provided. A. Accounts receivable ledger B. Charge-account sales C. Contra revenue account D. Control account E. Credit Memorandum F. Invoice G. List Price H. Manufacturing business 1. Merchandise inventory J. Merchandising business K. Nel price L Net Sales M. Open-account credit N. Retail business . Sales allowance P Schedule of accounts receivable O Service business R. Subsidiary lected Si Wroldsalin 1. A subsidiary ledger that contains credit customer accounts 2. An account with a debit balance, which is contrary to the normal balance for a revenue account 3. A note verifying that a customer's account is being reduced by the amount of a sales return or sales allowance plus any sales tax that may have been involved 4. A ledger dedicated to accounts of a single type and showing details to support a general ledger account 5. A business that sells services 6. The list price less all trade discounts 7. The stock of goods a merchandising business keeps on hand 8. A system that allows the sale of services or goods with the understanding that payment will be made at a later date 9. A reduction in the price originally charged to customers for goods or services 10. An established retail price 11. A business that manufactures goods for or distributes goods to retail businesses or large consumers such as hotels and hospitals 12. The difference between the balance in the Sales account and the balance in the Sales Returns and Allowances account 13. An account that links a subsidiary ledger and the general ledger since its balance summarizes the balances of the accounts in the subsidiary ledger 14. A customer billing for merchandise bought on credit 15. A business that sells goods purchased for resale 16. A business that sells directly to individual consumers 17. A business that sells goods that it has produced 18. Sales made through the use of open-account credit or one of various types of credit cards 19 A listing of all balances of the accounts in the accounts receivable subsidiary ledger