2/1/2019	Kramer Corp. sold 100 llama wool hats with pompoms on account for $2,000.
	Cost of each hat is $12.
2/15/2019	Customers returned 4 of the hats because they were itchy.
2/28/2019	Based on past experience, Kramer estimates that the normal rate of return for these
	products is 15% of sales.
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