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after the amount due on a sale of $ 3 8 5 0 0 , terms n / eom , is received from a customer,

after the amount due on a sale of $38500, terms n/eom, is received from a customer, the seller consents of the return of the entire shipment for a cash refun. the cost of the merchandise returned is $23,100. what is the amount of the refund owed to the customer?
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