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chap 13 - a)Cash SubscriptionRevenue (Torecord2010sales b)...

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a) Cash  $2,300,000.00  Subscription Revenue  $400,000  Unearned Subscription Revenue  $1,900,000  (To record 2010 sales) b) Reserve for self-insurance  $50,000.00  Delivery Expense  $50,000  (To record losses during 2010)
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