Match the Term and the Explanation

Match the term and the explanation.Not all explanations will be used.
_____ Trade receivables
_____ Percent of credit sales method
_____ Allowance for doubtful accounts
_____ Principal
_____ Non-trade receivables
_____ Aging of accounts receivable
_____ Income smoothing
_____ Factoring
A.How much money you can expect to earn over a period of time selling your goods.
B.What is achieved when a company deliberately reports high bad debts in good years and low bad debts in bad years.
C.A method of estimating uncollectible debts by forecasting the probability of not collecting late accounts.
D.Selling accounts receivable to another company for immediate cash.