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This section can include finance and late charges assessed on in-house charge accounts. Other entries here can result from posting deposits or general journal entries with a chart of accounts code of 400—499 (starting with 4). When posting a check, deposit or a general journal entry where part of the entry is posted to a 400-series account, a negative number implies a revenue or income; a positive number implies an expense. For example, if your state give you a credit on your sales tax payable of $50, you could enter a general journal entry with positive $50 against account 201 (or the appropriate sales tax liability account) to reduce the liability and negative $50 against account 411 (or the appropriate revenue) to increase revenue.