Record the journal entries needed for the following adjustments: a. Depreciation expense of $25,000. b. Accrual of

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Record the journal entries needed for the following adjustments:
a. Depreciation expense of $25,000.
b. Accrual of $5,000 of interest revenue.
c. Accrual of $10,000 consulting expense.
d. Recognition of $6,000 of revenue initially recorded as unearned.
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