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9) China Co. records purchases at net amounts. On June 5 China purchased merchandise on account, $73,000, terms 3/10, n/30. China returned $3,000 of the

9) China Co. records purchases at net amounts. On June 5 China purchased merchandise on account, $73,000, terms 3/10, n/30. China returned $3,000 of the June 5 purchase and received credit on account. At June 30 the balance had not been paid. By how much should the account receivable be adjusted on May 31?

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