Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match each of the following items with the appropriate definition below. Clear All Freight Discount to government agencies or customers who purchase large quantities of merchandise. Purchases Returns and Allowances The cost associated with delivery of merchandise to the customer. Debit memo Account where returned merchandise or price adjustments are recorded by the buyer under the periodic inventory system. Trade discount Informs the seller of the reasons for the return of merchandise or the request for a price allowance