Match the Term and Its Definition

Match the term and its definition.There are more definitions than terms.
Terms
1____ .Net Sales Revenue
2____ .Allowance Method
3____ .Notes Receivable
4____ .Accounts Receivable
5____ .Average Net Receivables
6____ .Subsidiary Account
7____ .Historical Percentage of Bad Debt Losses
8____ .Annual Interest Rate
Definitions
A.The amount of interest a lender receives during a year.
B.A system used by companies to allocate their budgets over the different operating expenses.
C.The numerator of the receivables turnover ratio.
D.A separate record for each accounts receivable customer.
E.Used by the percentage of credit sales method to estimate bad debts.
F.Another name for a company's total revenue,which is calculated by multiplying the quantity sold by the average price.
G.The costs of maintaining accounts with customers who have not made recent purchases.
H.The interest that a company receives during the year divided by the principal of the loan.
I.The rate at which a company pays off its liabilities or debts.
J.The total amount of money loaned through notes that the lender has not yet collected.
K.The denominator of the receivables turnover ratio.
L.The average level of net sales revenue the firm earns each month.
M.An accounting method which involves estimating bad debts.
N.The portion of past credit sales that have not yet been collected.