=+3. State precisely the circumstances which could have given rise to the following Journal entries in the

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=+3. •State precisely the circumstances which could have given rise to the following Journal entries in the books of G. Gough, a manufacturer.

(a) Bad Debts Reserve To P. & L. A/c

(b) A. Buyer To Discount Allowed

(c) Machinery To Wages

(d) Machinery To Depreciation

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