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DickensServices, Inc. performed accounting services for a client in December. A bill was mailed to the client on December 30. The company received a check

DickensServices, Inc. performed accounting services for a client in December. A bill was mailed to the client on December 30. The company received a check by mail on January 5. Which of the following accounts should appear on the balance sheet as of December 31 as related to the servicesperformed?

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