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At Sea,a Cruise Industry Magazine,collected $480,000 in Subscription Revenue in May.Each

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At Sea,a cruise industry magazine,collected $480,000 in subscription revenue in May.Each subscriber will receive an issue of the magazine for each of the next 12 months,beginning with the June issue.The company uses the accrual basis of accounting.Provide the adjusting entry needed on June 30.(Ignore explanation. )Assume the magazine initially records a liability for the subscription revenue.


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