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How to record following to general journal? 1. Signed a contract for leasing sailboats from Kelsey Boat CO. and paid rental fee for September, $632?

How to record following to general journal?

1. Signed a contract for leasing sailboats from Kelsey Boat CO. and paid rental fee for September, $632?

2. Received a reduction in the outstanding bill from AM Manufacturing CO. for a boat received in a damaged condition, $452.

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