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35. Brian Company sells company sells merchandise on account for $1.800 to Samantha Compa the Company with credit terms of 2/10, 1/30. Samantha Company returns S300 of me that was damage la Company returns S300 of merchandise wat was damaged, along with a check to settle the account within the period. What is the amount of the check? A) $1,470 B) $1,476 C) $1,350 D) $1,464 36. Jones Outfitters sold S5,000 in merchandise to a customer on credit. This same merchandise cost Jones Outfitters $2,000 to produce. If Jones Outfitters maintains a perpetual inventory system, what would be the correct journal entry(s) to record this transaction? A) Debit Accounts Receivable $5,000; Credit Sales $5,000 B) Credit Cost of Goods Sold $2,000: Debit Inventory $2,000 C) Debit Cost of Goods Sold $2,000; Credit Inventory $2,000 D) A) and B) E) A) and C) 37. The subtotal Net Sales is reflected on a multiple step income statement. Which of the following best represents the math equation of calculated net sales on the income statement? A) Sales - sales returns and allowances - sales discounts = net sales. B) Sales revenue - sales returns and allowances gross margin-sales discounts - net sales C) Sales - sales returns and allowances + sales discounts = net sales D) Sales - sales returns and allowances - sales discounts -cost of goods sold = net sales 38. Calculate Net Income: Given the data set below, determine net income under the ACCRUAL basis of accounting. Revenue earned Revenue received $14,000 11,000 Expenses incurred Expenses paid 7,250 5,000 A) $6,750 C) $9,000 D) $6,000