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 Sales discount Discount taken by the buyer for early payment of invoice. Inventory Account used to record inventory on hand under a perpetual inventory system. Purchases discount Early payment discount offered to customers by the seller. Purchases Returns and Allowances Expense account for recording shipping costs paid by the seller. Delivery Expense