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Journal entry worksheet 5 Record direct materials used for Jobs 402 and 404 . Note: Enter debits before credits. 3. Prepare a revised list of

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Journal entry worksheet 5 Record direct materials used for Jobs 402 and 404 . Note: Enter debits before credits. 3. Prepare a revised list of account balances as of December 31. Hint: Use the prior year's Retained Earnings balance of $79,000 in this list. Journal entry worksheet

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