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During December 2018, Apartment Publishing sold 2,500 12-month annual magazine subscriptions at a rate of $20 each. The first issue were mailed in February 2017.

During December 2018, Apartment Publishing sold 2,500 12-month annual magazine subscriptions at a rate of $20 each. The first issue were mailed in February 2017. Prepare the entries on Apartment's books to record the sale of the subscriptions and the mailing of the first issues.

Date Account Titles and Explanation Debit Credit December 2016 February 2017

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