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Revenues that are recorded at the end of the period that have not already been received in cash involve a debit to and a credit

Revenues that are recorded at the end of the period that have not already been received in cash involve a debit to
and a credit
to
Accounts Receivable; Service Revenue.
Accounts Receivable; Retained Earnings.
Service Revenue; Accounts Receivable.
Cash; Accounts Receivable.
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