| Cuenta | Saldo inicial | Débitos | Créditos | Saldo final | | --- | --- | --- | --- | --- | | Efectivo | 0 | 8.000 | 3.500 | 4.500 | | Cuentas por cobrar | 0 | 10.000 | 0 | 10.000 | | Mercancía | 0 | 10.000 | 0 | 10.000 |
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