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On December 31, 2012, Barker Inc. provided consulting service to Carr Company at an agreed price of $151,121. Barker accepted $60,000 down and agreed to accept the balance in four equal installments of $30,000 to be received each December 31, beginning December 31, 2013. An assumed interest rate of 12% is imputed.
Prepare the amortization schedule and then record all required journal entries that would be made By Barker on the following dates (a) December 31, 2012; b) december 31, 2013, c) december 31, 2014, d) december 31, 2015, e) december 31, 2016

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