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Bart's Beauty Boutique sells skin care products to customers around the world. Bart provides a sales return, within 90 days, if a customer is not

Bart's Beauty Boutique sells skin care products to customers around the world. Bart provides a sales return, within 90 days, if a customer is not satisfied. On July 11, 2028, a customer purchases $400 of products (cost $100). From prior experience, Bart estimated returns are 5%. What would Barb record at the time of this sale?

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