CSI completed a performance and collected revenue of $12,000 not previously billed or recorded. The journal entry to record the collection would be: 
Definitions:
Reappraisal
Reappraisal is a cognitive process that involves changing one's interpretation of a situation to alter its emotional impact.
Laughter Groups
Organized gatherings where people come together to engage in laughter exercises and activities for health and happiness benefits.
Positive Affect
A psychological term referring to the experience of pleasant emotions and moods.
Physiological Effects
The changes in the normal biological functioning of the body that result from disease, disorder, or external stimulation.
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