Place the following steps for the implementation of target costing in order: 
Definitions:
Contra-Revenue Accounts
Accounts that are used to record reductions in gross revenue, such as sales returns and allowances, and discounts.
Sales Discount
A reduction in price given by a seller to a buyer, often to encourage prompt payment.
Sales Tax Payable
A liability account used to keep track of sales tax that has been collected from customers but not yet remitted to the government.
Discount Period
The timeframe during which a discount is offered for the early payment of an invoice or a bill, encouraging quicker payment.
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