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Calculate gross sales: Net sales = $ 7 5 , 0 0 0 HST charged = $ 1 4 , 3 0 0 Sales returns

Calculate gross sales: Net sales

=

75, 000

HST charged

=

14, 300

Sales returns and allowances

-

15, 000

Sales discounts

-

20, 000

Accounts receivable

-

12, 000

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