the answer :

where is the 0.3 come from?

BE7.2 (LO 2) Restin plc uses the gross method to record sales made on credit. On June 1, 2022, it made sales of 50,000 with terms 3/15, n/45. On June 12, 2022, Restin received full payment for the June 1 sale. Prepare the required journal entries for Restin plc. BRIEF EXERCISE 7.2 June 1 Accounts Receivable Sales Revenue 50,000 50,000 48,500* 1,500 June 12 Cash Sales Discounts Accounts Receivable *50,000 - (50,000 X.03) = 48,500 50,000