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VALLEY PUBLISHING COMPANY #441 - Unearned Subscription Revenue; #442 - Payable to Route Carriers 12!31!20x2 [Prepared by client} UNEARNED PAYABLE TO VOUCHER # DESCRIPTION REVENUE

VALLEY PUBLISHING COMPANY #441 - Unearned Subscription Revenue; #442 - Payable to Route Carriers 12!31!20x2 [Prepared by client} UNEARNED PAYABLE TO VOUCHER # DESCRIPTION REVENUE CARRIERS Balance per books, 12131fx2 (125,728) (23,356)

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