THIS KUTSUUN. PE 39 of 50 (8 complete) The document indicating to the customer that the seller is reducing the amount owed by the customer is a: O A. sales discount OB. credit memorandum O C. customer allowance. OD. debit memorandum. Sales Returns and Allowances is a contra-revenue account with a normal debit balance O O True False When using a subsidiary ledger, the Accounts Receivable account in the general ledger is called the O A. primary account O B. receivable account, OC. subsidiary account. OD. controlling account Merchants who buy goods from wholesalers for resale to customers are: O A. retailers. OB. service companies, OC. merchandisers. OD. None of the above is correct