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L. Lane received $12,000 from a tenant on December 1, 2016 for four months' rent of an office. This rent was for December, January, February,

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L. Lane received $12,000 from a tenant on December 1, 2016 for four months' rent of an office. This rent was for December, January, February, and March. If Lane debited Cash and credited Unearned Rental Income for $12,000 on December 1, 2016 what necessary adjustment would be made on December 31, 2016

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