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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

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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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