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Jones Company has employed a bookkeeper who is inexperienced. On

December 28, after reviewing the records for the year, you discover the following error.
On September 1, Jones Company received $150 for services to be performed in the future. The bookkeeper recorded this by debiting Cash for $510 and crediting Service Revenue for $510.
Note: Assume that it is the company's policy to record the receipt of revenue in advance of earning it in the Unearned Revenue account.
Required:
Prepare a correcting entry on December 28. Make sure to enter the day for each separate transaction.


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