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Ledger accounting and double-entry bookkeeping





                   Example 3: Solution (cont.)
                                                          Loan

                   Dr                                 $       Cr                                 $










                                                      Purchases
                   Dr                                 $       Cr                                 $











                                                      Receivables
                   Dr                                 $       Cr                                 $










                                                         Sales
                   Dr                                 $       Cr                                 $




























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