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Which of the following events would not require an end-of-year adjusting entry? (I know the answer is A, but can you give me an explanation

Which of the following events would not require an end-of-year adjusting entry?

(I know the answer is A, but can you give me an explanation on why it is A) Thank you!

A) Providing services on account

B) Paying for one year's rent on July 1

C) Purchasing supplies for cash

D) Each of these answer choices would require an end-of-year adjustment

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