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

$$\text { Match each of the following terms } ( a - h ) \text { with the correct definition below. }$$
-Losses of inventory due to theft, damage, spoilage, etc., that cause the actual inventory on hand to be less than that on record.
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