Following are a set of statements. For each statement indicate with an "X" whether it is correct with respect to an examination, a review, and/or an agreed-upon procedures engagement. Each statement may relate to none, one or more services. 
Definitions:
Customer Discount
A reduction in the price offered to customers, often as an incentive for early payment or as part of promotional efforts.
Sales Tax
A tax imposed by governments on the sale of goods and services, collected by the retailer at the point of purchase.
Sales Discount
From the seller’s perspective, a discount that a seller may offer the buyer for early payment.
FOB Shipping Point
A term used in shipping agreements indicating that the buyer is responsible for the cost and liability of goods during transportation once they are shipped.
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