12. On December 31, 2021, a customer prepaid the Company for consulting services to be performed during February 2022. The prepayment was recorded as debit to Cash for $30,000 and a credit to Consulting revenues for $30,000. I 12. On December 31, 2021, a customer prepaid the Company for consulting services to be performed during February 2022. The prepayment was recorded as debit to Cash for $30,000 and a credit to Consulting revenues for $30,000