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Find out the amount of credit sales.
| Opening Debtors | Rs. 10,000 |
| Sales Returns | Rs. 7,000 |
| Bad Debts | Rs. 3,000 |
| Cash Received from Debtors | Rs. 40,000 |
| Closing Debtor | Rs. 13,000 |
Find out the amount of credit sales.
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