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On 1/9/2020 the company receives $20,000 cash from Welker Inc., for services to be provided throughout the next few months. On 1/17/2020 the company provides

On 1/9/2020 the company receives $20,000 cash from Welker Inc., for services to be provided throughout the next few months. On 1/17/2020 the company provides $5,000 of services to Welker Inc. that had already been prepaid. Where would these be put on a financial statements effects template?

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