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According to a company's unadjusted trial balance at Dec. 31, the balance in the Unearned Revenue account is $400. This balance represents receipt of four

According to a company's unadjusted trial balance at Dec. 31, the balance in the Unearned Revenue account is $400. This balance represents receipt of four months of service received on December 1 from a customer. The monthly contract service to be provided is for the months of Dec., Jan., Feb. and March. The required adjusting entry for Dec. 31 would be

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