For each separate case below, follow the three$-$step process for adjusting the unearned revenue liability accoun

Step $1$: Determine what the current account balance equals.

Step $2$: Determine what the current account balance should equal.

Step $3$: Record the December $31$ adjusting entry to get from step $1$ to step $2.$

Assume no other adjusting entries are made during the year.

a$.$ Tao Company receives $$10,900$ cash in advance for four months of evenly planned legal services beginning on October $1.$ Tao records it by debiting Cash and crediting Unearned Revenue both for $$10,900.$ It is now December $31,$ and Tao has provid legal services as planned. What adjusting entry should Tao make to account for the work performed from October $1$ through

December $31?$