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On January 1, Java Express Co. received a $1,200 cash retainer for services to be rendered ratably over the next 2 months . The full

On January 1, Java Express Co. received a $1,200 cash retainer for services to be rendered ratably over the next 2 months. The full amount was credited to the liability account Unearned Service Revenue. Assuming that the revenue is earned equally over the 3-month period, what amount is to be used for adjusting journal entries on January 31?

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