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30. In August, Falcon Inc. received cash in advance of rendering services to its clients. If only a few of those services were provided by

30. In August, Falcon Inc. received cash in advance of rendering services to its clients. If only a few of those services were provided by December 31, the year-end adjustment would:
a. decrease unearned revenue and increase revenue.
b. increase cash and decrease accounts receivable.
c. increase unearned revenue and decrease revenue.
d. increase accounts payable and decrease revenue.

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