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+ Sales COGS Accounts Receivable Accounts Payable Inventory Discount Rate (i) $4,500,000 $2,000,000 $1,250,000 $50,000 $1,100,000 8.4%

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+ Sales COGS Accounts Receivable Accounts Payable Inventory Discount Rate (i) $4,500,000 $2,000,000 $1,250,000 $50,000 $1,100,000 8.4%

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