3. Units of C bought a warehouse material for regular operations, the purchase price excluding VAT of 10% is 4,000,000 VND, VAT 10%, shipping cost is 150,000 materials A, unpaid money the seller. Accounting reflected in the amount of 152 Debit:
a. 4.400.000d c. 4.550.000d
b. 4.620.000d d. 4.150.000d
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