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Jones Financial Services Company performed accounting services for a client in December. A bill was mailed to the client on December 30. The company

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Jones Financial Services Company performed accounting services for a client in December. A bill was mailed to the client on December 30. The company received the client's check by mail on January 5. Which of the following accounts should appear on the income statement for the year ended December 31 as related to the services performed? me

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