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I am preparing a multi step income statement and I need to know how to post this entry - I have rent expense of $24,000,

I am preparing a multi step income statement and I need to know how to post this entry - I have rent expense of $24,000, which includes prepayments totaling $6000 for the first quarter of 2018. Do I minus the 6,000 for 24,000 or just post the $24,000?

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