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Which of the following conditions is not a requirement for the Mann-Whitney Test?
Merchandise Inventory
The goods a company holds for the purpose of resale to customers.
Customer Refunds Payable
A liability account for estimated refunds and allowances that will be paid or granted customers in the future.
Merchandise Returns
Goods returned by the buyer to the seller, often due to defects, wrong size, or dissatisfaction.
Purchase Discounts
A deduction from the original purchase price allowed by the seller to the buyer, typically for early payment or bulk purchasing.
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