## Answers

Date | Account | Debit | Credit |
---|---|---|---|

A | Accounts Receivable | 13,300 | |

Sales | 13,300 | ||

Cost of Goods Sold | 7980 | ||

Inventory | 7980 | ||

B | Cash | 13,167 | |

Accounts Receivable | 13,167 | ||

C | Customer refunds payable | 450 | |

Cash | 450 |

.

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