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December 31, 201?. For this issue, if you determine that accrual is necessary, the engagement manager has instructed you to include in your memorandum the

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December 31, 201?. For this issue, if you determine that accrual is necessary, the engagement manager has instructed you to include in your memorandum the journal entry necessary to record the appropriate accrual as well as an explanation of the required entry including your rationale for the amount accrued

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