$$\text { Match each of the following terms } ( a - h ) \text { with the correct definition below. }$$

$$\text { Match each of the following terms } ( a - h ) \text { with the correct definition below. }$$
-Shipping terms where the ownership of merchandise passes to the buyer when the buyer receives the merchandise.
a. Credit terms
b. FOB destination
c. FOB shipping point
d. Periodic inventory system
e. Perpetual inventory system
f. Inventory shrinkage
g. Single-step income statement
h. Multiple-step income statement