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On October 1, 2013, Josh Smith, attorney, accepted an $10,800 cash advance from his client, James Company, for services to be performed over the next six months.
Required:
a. Record the deferral and the related December 31, 2013, adjustment for Josh Smith in an accounting equation.
b. Record the deferral and the related December 31, 2013, adjustment for James Company in an accounting equation.
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