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1) Date June 30 2014 Account title Debit credit Accounts receivable Advertising revenue [being revenue earned but not received] 3100 3100 2300 supplies expense supplies

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1) Date June 30 2014 Account title Debit credit Accounts receivable Advertising revenue [being revenue earned but not received] 3100 3100 2300 supplies expense supplies [Being supplies used] 2300 salary expense salary payable [Being salary accrued for 3 days :6100*3/5] 3660 3660

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