Repeat the requirements for part $($b$),$ assuming Tom and Tamarisk agree on a revised set of services $($fewer bookkeeping services but more tax services$)$ in the extended contract period and the modification results in a separate performance obligation. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the afnounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit

Cash

$$

Unearned Service Revenue $$