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Which of the following is NOT used to test hypotheses?
Credit Sales
Sales made on credit, allowing the buyer to pay the seller at a later date.
Sales Discounts
Reductions in the selling price offered to customers, often as an incentive for early payment or bulk purchases.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the amount of accounts receivable that may not be collectible.
Accounts Receivable
Represents the money that a company is entitled to receive because it has provided customers with goods and/or services.
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