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X Company sold equipment on January 1, 2021 valued at $300,000 in exchange for a Note Receivable of $330,000 due in one year. Assuming X

X Company sold equipment on January 1, 2021 valued at $300,000 in exchange for a Note Receivable of $330,000 due in one year. Assuming X makes adjusting entries every December 31st, the adjusting journal entry on December 31st, 2021 will include a:

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