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On May 3, Beta Co. purchased SAR 15,000 of merchandise from Zeta Co., terms 3/10, n/30. Both companies use a perpetual inventory system. The entry to record the sale on Zeta's books on May 3 is: Dr. Cash SAR 15,000; Cr. Sales revenue SAR 15,000 Dr. Sales revenue SAR 15,000; Cr. Accounts payable SAR 15,000 Dr. Sales revenue SAR 15,000; Cr. Cash SAR 15,000 Dr. Accounts receivables SAR 15,000; Cr. Sales revenues SAR 15,000