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Compute the balance on each of the records in figure 1 using a 6 percent sales tax rate. Enter the transactions in the sales register in figure 2 and the accounts receivable ledger in figure 3. Prove the accounts receivable ledger balance in the form in figure 4.

In each case the assembled units are sold by Department A and the Unassembled units by Department B. Use 0402 as the account number for Sales Returns and Allowance and 0403 for sales Discounts.