কালান্তিক মজুদ রক্ষণ পদ্ধতিতে একটি বিক্রয়কারী কোম্পানির খতিয়ানে নিচের কোন হিসাবটি থাকবে না? (Which of the following accounts will not appear in the ledger of a merchandise company that uses a periodic inventory system?)
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