On November 1, 2017, Freya Albatter's orthodontic office received a $2,500 prepayment from a client for dental work to be performed on November 22. The appointment got postponed until January 15, 2018. Prepare the journal entries for November 1, the December 31 year end, and the January 15 appointment dates. Assume that the prepayment was recorded as a revenue because, at that time, it was assumed the work would be performed within the month.