CLICK HERE TO REVIEW LEARNING OBJECTIVES QUESTION 1 Not complete Marked out of 1 p Flag question Transaction Entries and Adjusting Entries Deluxe Building Services offers janitorial services on both a contract basis and an hourly basis. on January 1, Deluxe collected $20,200 in advance on a six-month contract for work to be performed evenly during the next six months. a. Provide the general journal entry on January 1 to record the receipt of $20.200 for contract work. b. Provide the adjusting entry to be made on January 31, for the contract work done during January. c. At January 31, a total of 30 hours of hourly rate janitor work was unbilled.The billing rate is $20 per hour. Provide the adjusting entry needed on January 31. (Note: The firm uses the account Fees Receivable to reflect amounts due but not yet billed.D Round your answers to the nearest whole number