=+ (5) 17,640 (1) 20,000 Accounts Receivable Sales Discounts (1) 20,000 (3) 2,000 (5) 360 (5) 18,000
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(5) 17,640 (1) 20,000 Accounts Receivable Sales Discounts
(1) 20,000 (3) 2,000 (5) 360
(5) 18,000 Merchandise Inventory Sales Returns and Allowances
(4) 1,000 (2) 12,000 (3) 2,000 Cost of Merchandise Sold
(2) 12,000 (4) 1,000
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