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I am currently recording transactions for July 2018 in a spreadsheet. How would I record this in my spreadsheet? or do I have to record

I am currently recording transactions for July 2018 in a spreadsheet.

How would I record this in my spreadsheet? or do I have to record this?

19th July- Received invoice for electricity of $1400 which was for June and had been estimated and included in June's expenses.

Thanks.

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