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  1. https://www.chegg.com/homework-help/prepare-journal-entries-record-following-merchandising-trans-chapter-4-problem-1pa-solution-9781259726705-exc
  2. https://www.chegg.com/homework-help/questions-and-answers/valley-company-s-adjusted-trial-balance-august-31-2017-fiscal-year-end-follows-credit-debi-q22233421
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