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If kerry and friends limited bought on credit $450,000worth of goods from Jacob limited during October 2021. After paying ofic the debt it was discovered

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If kerry and friends limited bought on credit $450,000worth of goods from Jacob limited during October 2021. After paying ofic the debt it was discovered $60,000 worth of goods received was defective. Outline how such development would be treated in the relevant control Account for the month of October 2021

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