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Prepare the adjustingentries, and post to the accounts.T-accounts have been opened using the balances from the unadjusted trial balance. Begin by preparing the adjusting entries.

Prepare the adjustingentries, and post to the accounts.T-accounts have been opened using the balances from the unadjusted trial balance.

Begin by preparing the adjusting entries. (Record debitsfirst, then credits. Select the explanation on the last line of the journal entrytable.)

a. Unearned Revenue still unearned at December

December 31

$1,900.

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