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ABC Inc. sold merchandise on account to XYZ Co. for $5,500, term 2.5/10, n/30 Record sale transaction journal entry Sales revenue-credit 5.500 Sales revenue-debit 5.500 Accounts receivable-debit 5.500 Accounts receivable-credit 5.500 Sales discount-debit 104 Cash-debit 5,096 Accounts receivable-credit 5.200 Cash-debit 5.200 ORI 2