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I need help preparing adjusting entry for this problem please DeeDee does banking at three different financial institutions. The details are as DeeDee Double Entry

I need help preparing adjusting entry for this problem please
DeeDee does banking at three different financial institutions. The details are as DeeDee Double Entry a. You also note the Board of Directors has restricted $27,000 of cash for future expansion. This $27,000 is part of the cash balance. The future expansion will not occur for several more years

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