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Date Particulars Debit Credit 04-Jul Accounts receivable 8,915 sales 8,915 04-Jul Cost of goods sold Merchandise 5,706 5,706 09-Jul Factoring fee 1037 Cash Account receivable 19,711 20,748 17-JullCash 4,903 Accounts receivbale 4,903 11,856 27-JullCash 11,856 Notes payable 27-Jul No entry since it is a pledging event no Joural entry is required NOTE:
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