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On December 31, 2023, Kispert, Inc. made the following adjusting entries: Recorded depreciation expense of $82,000. Recorded an adjustment to supplies. The general ledger showed

On December 31, 2023, Kispert, Inc. made the following adjusting entries: Recorded depreciation expense of $82,000. Recorded an adjustment to supplies. The general ledger showed a balance of $6,600 in the supplies account, and a physical inventory of supplies showed $3,100 of supplies on hand. Recorded $10,700 of revenue that had been in an unearned revenue account (prepaid by a customer, work completed by Kispert as of December 31). The net effect of these three adjustments is to increase or decrease Kispert's total assets by what amount? [Enter a net increase as a positive number or a net decrease as a negative number].

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