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Ludlow Company's Accounts Receivable account had a balance of $7,500 on September 1, 2013, and a balance of $10,700 on September 30, 2013. During September

Ludlow Company's Accounts Receivable account had a balance of $7,500 on September 1, 2013, and a balance of $10,700 on September 30, 2013. During September 2013, the company received cash of $19,700 from credit customers. Determine the amount of sales on account that occurred in September 2013?

a. 20,500

b. 22,900

c. 13,000

d. 26,400

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