2.} An electrical company provides services for a new building at a rate of 550 per hour. Once completed, the owner of the building will pay for the total amount of hours worked. By the end of the year, the electrical company has worked 150 hours at the building and expects to finish the project after working an additional 50 hours in the next period. a. Calculate the accrued revenue the electrical company should record. b. Journalize the adjusting entry to record the asset