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