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(a) Prepare the adjusting entry (if any) for 2020 , assuming no balance in the Fair Value Adjustment account at January 1,2020 . Neither of

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(a) Prepare the adjusting entry (if any) for 2020 , assuming no balance in the Fair Value Adjustment account at January 1,2020 . Neither of Skysong's investments result in significant influence. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)

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