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For each of the above transactions, prepare the adjusting journal entry that is required on December 31 . (Hint: Uso the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4) (Uist all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount titles are outomatically indented whien the amount is entered. Do not indent manually)