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In what year will income before tax be affected by

Question - On December 28, 2013, Tristar Communications sold 10 units of its new satellite uplink system to various customers for $25,000 each. The terms of each sale were 1/10, n/30. Tristar uses the net method to account for sales discounts.

In what year will income before tax be affected by discounts, assuming that all customers paid the net-of-discount amount on January 6, 2014? By how much?

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