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Fragement company leased a portion of its store to another company for 8 months begining on October 1 at a monthly rate of $1175. it

Fragement company leased a portion of its store to another company for 8 months begining on October 1 at a monthly rate of $1175. it collected the entire $9400 on October 1 and recorded it as unearned revenue. Assuming adjusting enteries are only made at year end, the adjusting entry made on December 31 would be

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