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Fragmental Co. leased a portion of ts store to another company for eight months beginning on October t at a monthly rate of Stoso. F

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Fragmental Co. leased a portion of ts store to another company for eight months beginning on October t at a monthly rate of Stoso. F recorded it as uneamed revenue. Assuming adjusting entries are only made at year end, the adjusting entry made by Fragmental Co. the entire $8.400 cash on October 1 and on December 31 would be

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