Jasper's unadjusted trial balance reports Unearned Client Revenue of $4,000 and Client Revenue Earned of $30,000. An

Question:

Jasper's unadjusted trial balance reports Unearned Client Revenue of $4,000 and Client Revenue Earned of $30,000. An examination of client records reveals that $2,500 of previously unearned revenue has now been earned.
a. Prepare the necessary adjusting entry pertaining to these accounts.
b. At what amount will Client Revenue Earned be reported in Jasper's income statement?