therefore remils $$77,080$ to SNiplway.

Prepare the journal enkry to record $(1)$ the receipt of payment of $$82,000$ tron enplyes for the crube packages and $(2)$ the before crollit enbiles$)$

No$.$

Account Thiles and Ixplanation

Debit

Cresit

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$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

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