Match the Following Definitions with the Appropriate Terms

Match the following definitions with the appropriate terms.
-Inventory losses that can occur as a result of theft or deterioration and require an adjusting entry to account for those losses.

A) Single-step income statement
B) Acid-test ratio
C) Multiple-step income statement
D) Inventory shrinkage
E) FOB shipping point
F) Selling expenses
G) General and administrative expenses
H) Merchandise inventory
I) Trade discount
J) FOB destination