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Cul de los siguientes asientos de diario se prepara cuando se recibe efectivo de un cliente antes de la entrega de los bienes o servicios?

Cul de los siguientes asientos de diario se prepara cuando se recibe efectivo de un cliente antes de la entrega de los bienes o servicios?

Efectivo xxx Ingresos xxx

Efectivo xxx Cuentas por cobrar xxx

Efectivo xxx Ingresos no devengados xxx

Ingresos no devengados xxx Efectivo xxx

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