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FDN Company earns revenue from rendering advertising services to various clients. FDN Company received P111,000 for advertising services to be provided to clients and this

FDN Company earns revenue from rendering advertising services to various clients. FDN Company received P111,000 for advertising services to be provided to clients and this was credited to a liability account. At year end, 20% of advertising services has been provided. How much is the advertising revenue for the year ended December 31, 2021

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