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On December 31, 2023, News Mob Publishing receives $60,000 in cash from subscribers to cover the monthly delivery of magazines for one year, starting on

On December 31, 2023, News Mob Publishing receives $60,000 in cash from subscribers to cover the monthly delivery of magazines for one year, starting on January 1, 2024. On January 31, 2024, the magazine is delivered to customers for the month. By how much is the cash account changed on January 31, 2024, from December 31, 2023?

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