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A merchandiner has sales discounts forfeited of $400, coet of goods sold of $17,000, and other expenses of $4,100. The morchandiser uses a perpetual inventary sysiom. The second ently in the doting process would indude A. a credit to lncome Sommary for $21,500 B. a dobil to income Surmary for 521,500 C. a debit io income sumerary tor $21,100 D. a credit to income Bummary for $4,500