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Please provide the cash and accrual journal entries for the following transaction on behalf of the municipality. Town of New Sampleford issues taxes every year

Please provide the cash and accrual journal entries for the following transaction on behalf of the municipality.

Town of New Sampleford issues taxes every year to pay for services with Blend Restaurant getting a tax notice for $40,000 every year excluding school taxes.

The town sends their tax notices out in April of every year and Blend typically pays on June 30th every year.

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