For each separate case, record an adjusting entry of necessary$).$

a$.$ Lonzo Company recelves $$6,000$ cash in advance for six months of recycling services on September $1$ and records in by debing

Cash and crediting Unearned Revenue for $$6\mathrm{.}000.$ Lonzo provides recyeling services manthly as promised. Prepare the

December $31$ year$-$end adjusting entry that Lonzo records for the work performed from September $1$ through December $31.$

b$.$ On October $20,$ Milwaukee Bucks sold a $10$ game ticket package for $5400$ and recorded Uneamed Revenue. By December $31\mathrm{.}4$

of the $10$ games had been played. Record the December $31$ year$-$end adjusting entry that the Bucks record for the $40\%$is of

revenue earned on the $$400$ ticket package.