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In October, 2009, Ace Consulting performed services for a customer for $18,000 on account. On July 31, 2010, after several unsuccessful attempts to collect, Ace replaced the customer's account receivable with a 4% note, due and collected in full on January 31, 2011. Ace's accounting year end is December 31.
Required: Prepare all necessary journal and adjusting journal entries for Ace Consulting for 2009, 2010 and 2011.
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