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On July 1, 2014, Crowe Co. pays $30,000 to Zubin Insurance Co. for a 3-year insurance policy. Both companies have fiscal years ending December 31. Journalize the entry on July 1 and the adjusting entry on December 31 for Zubin Insurance Co. Zubin uses the accounts Unearned Service Revenue and Service Revenue.

8:48 pm and this: 13 Pays $620 to landlord for May rent.
21 Bills Noble Corp. $600 for welding work done.

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