12. Accrued Revenue By the end of the year, a CPA firm has provided a claent with 30 hours of savice to prepare a tax return. The client agrees to pay for bours performed monthly on the fiffeenth of the following month. The CPA firm bills elients $35 per bour: a. Calculate the accrued revenue the CPA firm should show in the year cha financial statements. b. Record the joumal entry to show the adjustment the year, the boad members and lawyer bad met $1 houn since the last pay period 2. How much should the hasine is record as an acctued legal expense at yeat-end? b. Record the journal entry so make tho adjuitment