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Koala Company provided consulting service to a client on January 1, and billed them for $30,000. On February 1, the client made cash payment

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Koala Company provided consulting service to a client on January 1, and billed them for $30,000. On February 1, the client made cash payment of $16,000 and signed a note for $14,000 to settle the account. What is Koala Company's journal entry on February 17

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