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Requirement 5. Record adjusting entries for the year ended December 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries. Check your

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Requirement 5. Record adjusting entries for the year ended December 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries. Check your spelling carefully and do not abbreviate. When applicable, use only the account names provided in the problem statement.)

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