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Divers LLC received $9,000 from clients on October 1, 2016 for diving trips to the Maldives in December and January. By December 31, 2016, one-third

Divers LLC received $9,000 from clients on October 1, 2016 for diving trips to the Maldives in December and January. By December 31, 2016, one-third of the diving trips had been completed. How much unearned revenue should Divers LLC record on its balance sheet for December 31, 2016?

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