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The unearned rent account has a balance of $71,076. If $16,928 of the $71,076 is unearned at the end of the accounting period, the amount

The unearned rent account has a balance of $71,076. If $16,928 of the $71,076 is unearned at the end of the accounting period, the amount of the adjusting entry is

a.$71,076

b.$88,004

c.$54,148

d.$16,928

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