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I need how to register it in the journal entries step by step! 3. Toys and More sold perfume priced at $80 for $144 to

I need how to register it in the journal entries step by step!
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3. Toys and More sold perfume priced at $80 for $144 to another company Toys and More offered a 20% volume discount to its buyer. The buyer sells the perfumes for $180. For how much should the buyer register the sale of the perfume after the information provided above

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