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You are given a format, but you have use it properly. If receipts already include a discount you ignore the next row, However, in the next column for next month you may be collecting cash and have to include the cash discounts in that space. You use that row if you need it. if you don't need it you ignore it. You can also record the cash without the discount and put the discount in that row. That may help you determine how many customers are paying early enough to earn the discount.

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