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Barton, Inc. has a Certificate of Deposit in a bank that matures on January 10, 2018, and earns $20 interest per day. By December 31,

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Barton, Inc. has a Certificate of Deposit in a bank that matures on January 10, 2018, and earns $20 interest per day. By December 31, 2017, Barton Inc. has earned (but not recorded) $760 of interest. The total interest revenue will be received at the end of January 10, 2018. Write the adjusting journal entry on December 31, 2017 and the journal entry on January 10, 2018

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