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can someone do the adjusting journal entry and explain how they got to the amount being recorded? thank you . Record $5,000 depreciation on equipment

can someone do the adjusting journal entry and explain how they got to the amount being recorded? thank you
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. Record $5,000 depreciation on equipment On September 1, Flint Hills, Inc. received a one year $24,000 advance from customers and recorded the advance in a Service Revenue account. At December 31st only one-third of the advance was earned

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