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Disney recorded JEs of $83,643, a decrease of $31,273 in accounts receivable A/R, and the accrual of insurance expense of $11,324. What is the net

Disney recorded JEs of $83,643, a decrease of $31,273 in accounts receivable A/R, and the accrual of insurance expense of $11,324. What is the net effect of these entries on stockholder's equity? Please explain what was added and subtracted to find net effect on SE.

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