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A company had collected $3000 in advance for the services to be provided throughout the year. At December 31, an analysis of the unearned services

A company had collected $3000 in advance for the services to be provided throughout the year. At December 31, an analysis of the unearned services revenue account showed that one-third of the services were earned during the year. The entry to record this adjustment will include which of the following entries

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