Enter the changes to the accounts for the following “adjustments and reclassifications.”

Enter the changes to the accounts for the following “adjustments and reclassifications.”An evaluation of MS&S contracts at year-end indicated that $300 of current deferred revenue had been earned during 2016. Acme incurred expenses of $110 to support maintenance, support and other services(MS&S) provided to these customers, but did not pay for these expenses at the time.

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