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Which of the following is a deferral error? a.Failure to calculate and record interest expense owed on a note payable b.Debiting Accounts Payable and crediting

Which of the following is a deferral error?

a.Failure to calculate and record interest expense owed on a note payable

b.Debiting Accounts Payable and crediting Revenue when billing a customer

c.Failure to book revenue earned but not received as of year end

d.Failure to adjust Unearned Revenue at year end

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