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Johnson sells $104,000 of product to Robbins, and also purchases $10,800 of advertising services from Robbins. The advertising services have a fair value of $8,400.

Johnson sells $104,000 of product to Robbins, and also purchases $10,800 of advertising services from Robbins. The advertising services have a fair value of $8,400. Johnson should record revenue on its sale of product to Robbins of:

A.) 93,200

B.) 95,600

C.) 101,600

D.) 104,000

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