REVENUE ADJUSTMENTS. Powers Building Services has the following items that require adjustment at year-end:

a) Cleaning service revenue of $6,920 is unrecorded.

b) For one cleaning contract, $14,000 cash was received in advance. The cash was credited to unearned revenue upon receipt. At year-end $3,750 of the service revenue was still unearned.

c) For a second cleaning contract, $9,500 cash was received in advance and credited to unearned revenue upon receipt. At year-end $4,300 of the services had been provided.

REQUIRED:

Prepare adjusting entries for these three items.