ABC company sells 400 utems on account on a price of bd 8 per item...

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Accounting

ABC company sells 400 utems on account on a price of bd 8 per item to xyz . the cost of an item is bd 3.75 per item . what are entries the company should passed ?
in reference to previous question , the company collects bd 1500 of the total assets to xyz . then xyz company bas been bankrupted and are unable to pay the remaining amounts . what are entries is recorded?

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