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Which journal entry reflects the adjusting entry needed on December 31? In November, BOC, received a $5,000 cash deposit from a customer for custom-build goods

Which journal entry reflects the adjusting entry needed on December 31?

In November, BOC, received a $5,000 cash deposit from a customer for custom-build goods that will be delivered in January (BOC recorded an entry for this $5,000 in November). Now, it is December 31, the end of the fiscal year.

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