Question: After the closing process was completed, David Spencer used Reversing Entries to bring his books back into line for the following month. Adjustments (e) and

After the closing process was completed, David Spencer used Reversing Entries to bring his books back into line for the following month. Adjustments (e) and (f) were accruals and so were reversed. Adjustment (b) was a deferral which was initially recorded in a temporary account so it was also reversed. This note is for information only. You do not need to do the reversing entries

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