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Patterson Hotdogs and Grill normally sells hotdogs for $ 2 . 0 0 but also sells t - shirts with the name of the business

Patterson Hotdogs and Grill normally sells hotdogs for $2.00 but also sells t-shirts with the name of the business and its logo prominently displayed for $10. The t-shirts haven't been selling that well lately, so Patterson has decided to a combination of the t-shirt for $10 with a free hot dog. Donovan buys the combination of the t-shirt and hot dog for $10 in cash. How should Patterson account for the transaction? (Hint: Allocate based on standalone selling price).
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