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Trapper Company's Unadjusted and Adjusted Trial Balances on December 31

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Trapper Company's unadjusted and adjusted trial balances on December 31 of the current year are as follows: Trapper Company's unadjusted and adjusted trial balances on December 31 of the current year are as follows:    Present the four adjusting journal entries that were recorded by Trapper Company.
Present the four adjusting journal entries that were recorded by Trapper Company.

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Dec.31 Insurance Expense ………………………..300
...

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