The chart of accounts for the Miguel Company includes the following: 
Page 3 of the journal contains the following transaction:
What posting references will be found in the journal entry?
Definitions:
Sales Tax
A tax imposed by a government on the sale of goods and services.
Credit Period
Length of time allowed for payment of goods sold on account.
Discount Period
The time frame in which a payment can be made at a reduced rate.
Contra-revenue Account
An account that offsets revenue accounts on the income statement, such as sales returns, allowances, and discounts.
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