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On March 1, a company collects revenue in advance for the next 12 months and credits a liability account. The adjusting entry at year-end on the work sheet would
Surface
The outermost or topmost boundary of an object or space, which can be perceived or touched.
Pectoral Region
The area of the body located on the chest or anterior thorax.
Chest Area
An anatomical region of the body encompassing the thorax, bounded by the neck, shoulders, abdomen, and back, housing vital organs such as the heart and lungs.
Pole Vault
A track and field event in which athletes use a long flexible pole as an aid to jump over a high bar.
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