2) Include the mathematical calculations (if you have to calculate a number, show the work.) Problem \#7 Jan 1, Johnson Company received $80,000 cash in advance for six months of actounting services. Today is Jan 31 st and one month of the services have been completed. Prepare the journal entries for Jan 1 \& Jan 31. Jan 1, Johnson Company received $80,000 cash in advance for six months of accounting services. Today is Jan 31 st and one month of the services have been completed. Prepare the journal entries for Jan 1 \& Jan 31