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An accrual basis landlord received rental payments of $6,500 in 2018. Of this amount, $500 is rent for January 2019. The landlord recognizes _______________ as

An accrual basis landlord received rental payments of $6,500 in 2018. Of this amount, $500 is rent for January 2019. The landlord recognizes _______________ as income in 2018.

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