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I'm currently learning about the SAP, and looking at a few practice questions regarding the accounting aspect talking about t-accounts for debits and credits and

I'm currently learning about the SAP, and looking at a few practice questions regarding the accounting aspect talking about t-accounts for debits and credits and how they're used in the system. I'm stuck on this set of question and would really appreciate some help in answering so I can understand it better.

A) Why is Sales Revenue a negative number?

B) Why is Sales Discount a positive number?

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