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Partners a and B Receive a Salary of $30,000 and $60,000,respectively,and

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Partners A and B receive a salary of $30,000 and $60,000,respectively,and share income and losses in a 2:1 ratio,respectively.If the partnership suffers a $30,000 net loss in 20x5,the entry to close the income or loss into their capital accounts is:


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