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13 If $120,000 is collected in advance on October 1 for 6-month magazine subscriptions, the amount of UNEARNED SUBSCRIPTION REVENUE by November 30 is: $40,000

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If $120,000 is collected in advance on October 1 for 6-month magazine subscriptions, the amount of UNEARNED SUBSCRIPTION REVENUE by November 30 is: $40,000 O b. $20,000 Oc. $80,000 O d. $120,000

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