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Revenue on the income statement was $ 1 4 6 , 3 0 0 . Accounts receivable were $ 3 , 1 0 0 on

Revenue on the income statement was $146,300. Accounts receivable were $3,100 on January 1 and $3,690 on December 31. Unearned revenue was $1,100 on January 1 and $1,500 on December 31.
Calculate the revenue for the year on a cash basis.
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