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The ledger of Marigold Company at the end of the current year shows Accounts Receivable $130,000, Credit Sales $849,000, and Sales Returns and Allowances

The ledger of Marigold Company at the end of the current year shows Accounts Receivable $130,000, Credit Sales $849,000, and Sales Returns and Allowances $27,000. Journalize the following independent situations.

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