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On October 1, 2019, Paige Turner Publishing received $61,800 in cash for subscriptions covering one year, recording the entry as a debit to Cash and

On October 1, 2019, Paige Turner Publishing received $61,800 in cash for subscriptions covering one year, recording the entry as a debit to Cash and a credit to Unearned Subscriptions. The correct adjusting entry at December 31, 2019, is

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