Match the Term and Its Definition

Match the term and its definition.There are more definitions than terms.
-Promissory Note

A) The portion of Accounts Receivable that the company expects to collect.
B) The time at which a loan must be repaid.
C) An agreement by a borrower to repay the lending company with interest during a specified time period.
D) The days of the year divided by the net sales revenue.
E) A financial statement that shows the calculation of Bad Debt Expense for a company.
F) Total money owed the company for sales made on credit.
G) An account that is debited for the amount of credit sales estimated as uncollectible.
H) A contra-asset account.
I) The time at which a borrower must make annual interest payments.
J) Net credit sales revenue divided by the average net receivables.
K) Net credit sales revenue divided by the net income.
L) The days of the year divided by the receivables turnover ratio.