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The unearned rent account has a balance of $73,963. If $18,493 of the $73,963 is unearned at the end of the accounting period, the amount

The unearned rent account has a balance of $73,963. If $18,493 of the $73,963 is unearned at the end of the accounting period, the amount of the adjusting entry is

a.$18,493

b.$92,456

c.$55,470

d.$73,963

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