Josie Inc. collects cash from customers two ways:

1. Accrued Revenue. Some customers pay Josie after Josie has performed service for the customer. During 2020, Josie made sales of \(\$ 50,000\) on account and later received cash of \(\$ 40,000\) on account from these customers.

2. Unearned Revenue. A few customers pay Josie in advance, and Josie later performs service for the customer. During 2020, Josie collected \(\$ 7,000\) cash in advance and later earned \(\$ 6,000\) of this amount.

Journalize the following for Josie:

a. Earning service revenue of \(\$ 50,000\) on account and then collecting \(\$ 40,000\) on account

b. Receiving \(\$ 7,000\) in advance and then earning \(\$ 6,000\) as service revenue