Outdoor's Best pre-sells yard maintenance packages for the gardening season. During October, the company collects cash from clients for Christmas trees to be delivered in December. Snow removal services are also provided. Outdoor's Best prepares adjusting entries monthly. The following selected accounts appear on the November 30, 2014, unadjusted trial balance:

Required
Prepare the monthly adjusting journal entries at November 30, 2014, using the following additional information.
a. $86,000 of the Unearned Lawn Services account represents payments received from customers for the 2015 season. The remainder represents fall lawn services actually performed during November 2014.
b. $31,950 of the Unearned Garden Services account had been earned by November 30, 2014.
c. $9,200 of the Unearned Snow Removal Services account remained unearned at November 30, 2014.
d. Outdoor's arranges with its customers to deliver trees from December 5 to December 20. As a result, the Unearned Christmas Tree Sales account will be earned in total by December 20.
Analysis Component: If the Unearned Lawn Services of $102,000 had been recorded as a revenue when received instead of as a liability, what would the effect have been on the November 30, 2014, financial statements assuming no adjustment was made on November 30, 2014?