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Which of the following accounts does not appear in the general ledger of a company using the periodic method pf maintaining inventory? Cost of Goods

Which of the following accounts does not appear in the general ledger of a company using the periodic method pf maintaining inventory?
Cost of Goods Sold.
Sales Returns and Allowances.
Sales Discounts
Purchases Discounts
Cost of Goods Sold and Sales Returns and Allowances.
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