need answers to both a & b

For each separate case, record the December 31 year-end adjusting journal entry. Assume no other adjusting entries are made during the year. a. A client paid $300 cash in advance on December 1 for 10 sessions. This was recorded with a debit to Cash and a credit to Unearned Services Revenue. The Company charges $30 per session. At December 31 , the company had performed 2 sessions for the client. b. A tenant paid the company $24,000 cash for twelve months of rent in advance and moved in immediately on September 1 . The company recorded a debit to Cash and a credit to Unearned Rent Revenue for the advance payment on September 1. Journal entry worksheet A client paid $300 cash in advance on December 1 for 10 sessions. This was recorded with a debit to Cash and a credit to Unearned Services Revenue. The Company charges $30 per session. At December 31 , the company had performed 2 sessions for the client. Note: Enter debits before credits. a. A client paid $300 cash in advance on December 1 for 10 sessions. This was recorded with a debit to Cash and a credit to Unearned Services Revenue. The Company charges $30 per session. At December 31 , the company had performed 2 sessions for the client. b. A tenant paid the company $24,000 cash for twelve months of rent in advance and moved in immediately on September 1 . The company recorded a debit to Cash and a credit to Unearned Rent Revenue for the advance payment on September 1. Journal entry worksheet A tenant paid the company $24,000 cash for twelve months of rent in advance and moved in immediately on September 1 . The company recorded a debit to Cash and a credit to Unearned Rent Revenue for the advance payment on September 1. Note: Enter debits before credits