=+Fees received but not yet earned. Utilities owed but not yet paid. Subscriptions received in advance by

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=+Fees received but not yet earned.

Utilities owed but not yet paid.

Subscriptions received in advance by a magazine publisher.

Fees earned but not yet recgtyed.

Taxes owed but payable in the following period.

Salary owed but not yet paid.

Supplies on hand^^CUJHUC “

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