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Prepare the adjusting entry at December 3 1 . ( Credit account titles are automatically indented when the amount is entered. Do not indent manually.

Prepare the adjusting entry at December

31 . (

Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.

)

Date Account Titles and Explanation

Debit

Credit

Dec.

31

eTextbook and Media

Assistance Used

List of Accounts

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