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A D C D E F G H I CASE B: Both Lender and Borrower prepare financial statements annually on December 31. On February 1,

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A D C D E F G H I CASE B: Both Lender and Borrower prepare financial statements annually on December 31. On February 1, 2018, Lender receves the maurity value due from the Borrower. CHAPTER 8-PART 1: LENDER GENERAL JOURNAL Date Account Titles / DR CR 5 5

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