Review the following transactions, and prepare any necessary journal entries for Juniper Landscaping Services.
A. On November 5, Juniper receives advance cash payment from a customer for landscaping services in the amount of $3,500. Juniper had yet to provide landscaping services as of November 5.
B. On December 11, Juniper provides all of the landscaping services to the customer from November 5.
C. On December 14, Juniper receives advance payment from another customer for landscaping services in the amount of $4,400. Juniper has yet to provide landscaping services as of December 14.
D. On January 19 of the following year, Juniper provides and recognizes 80% of landscaping services to the customer from December 14.