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enter a Jorunal Entry for the following transaction january 20 - Received prior year state aid claim accrued minus $500 disallowance thank you prepare closing

enter a Jorunal Entry for the following transaction

january 20 - Received prior year state aid claim accrued minus $500 disallowance

thank you

prepare closing entrie / adjusting entries

Jan 20- Recevied prior year state aid claim accrued minus $500 disallowance

what should i debit and what should i credit ?

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