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Increases debits Decreases credits Normal balance debit Sales Account Analyzing Sales Transactions 14. A separate account called Sales Returns Allowances is used. summarizes the total returns and allowances for damaged defective or otherwise unsatisfactory merchandise. Otherwise the full net amount is due within 30 days. Sales discounts is a contra revenue account which reduces the revenue earned from sales. The slash indicates that two accounts are debited. AR controlling Customer s name...
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