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Dalton Delivery Service Is Hired on October 31,2016 to Perform

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Dalton Delivery Service is hired on October 31,2016 to perform services,beginning on November 1,2016.The delivery services will be performed for six months at a rate of $3,200 per month.Dalton's fiscal year ends on December 31.What amount of service revenue should be recorded as an adjusting entry on December 31,2016?


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