Question: Why do your clients need to add a journal entry when they create a zero dollar sales receipt to cover some samples they're giving to

Why do your clients need to add a journal entry when they create a zero dollar sales receipt to cover some samples they're giving to a customer? So that the cost of the inventory will affect Promotions expense rather than Cost of Goods Sold (COGS) To keep a record of all the free samples given away to customers To address the resultant disparity between the income account and the Cost of Goods Sold (COGS) account

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