This problem is a matching problem please match the entries

Freight in Delivery Expense Merchandise Inventory Sales Discounts e. Purchase Returns and Allowances f. Sales Returns and Allowances g. Purchases h. Trade Discount Account used to record merchandise purchased under a PERIODIC inventory system. 2 Account used to record merchandise purchased under a PERPETUAL inventory system. 3 Expense account used to record shipping costs paid by the seller. 4 Account where returned merchandise or a price adjustment are recorded by the buyer under the PERIODIC inventory system. 5 Account used to record shipping costs of merchandise by the buyer under a PERIODIC inventory system. 6 Account where returned merchandise or price adjustments are recorded by the seller. 1 2 3 4 5 > 6