Match the following statements to the appropriate terms. An incentive to encourage customers to pay their accounts early. Expenses incurred in the process of earning sales revenue. Freight terms that require the seller to pay the freight cost. Sales revenue less sales returns and allowances and sales discounts. A document that supports each credit purchase. Net sales less cost of goods sold. Freight cost to deliver goods to customers reported as a selling expense. Requires a physical count of goods on hand to compute cost of goods sold. Gross profit less total operating expenses. Freight terms that require the buyer to pay the freight cost.