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I am having trouble making this journal entry Liu Corp. returned $400 of defective merchandise from its invoice dated October 5 . The returned merchandise

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I am having trouble making this journal entry

Liu Corp. returned $400 of defective merchandise from its invoice dated October 5 . The returned merchandise had a $190 cost and was discarded. (The policy of Computer Solutions is to leave the cost of defective products in cost of goods sold.)

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