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(1) Merchandise sold by Lang Company to its customers last year amounted to $13,720,000; sales returns and allowances were $170,000, sales discounts were $175,000, and

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(1) Merchandise sold by Lang Company to its customers last year amounted to $13,720,000; sales returns and allowances were $170,000, sales discounts were $175,000, and freight-out was $140,000. Net sales last year for Lang Company were a, D, , d

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