(2pts total) Not So Strong Gym, Ltd. is a fitness center that provides fitness and workout services for customers. On August 1, 2021, Not So Strong receives a total of $1,200 in cash from a customer that is pre-paying their annual membership fee (12 months @ $100 per month) for usage of the gym covering August 1, 2021 - July 31, 2022. a. Record the journal entry Not So Strong would make on August 1st, 2021, when it receives cash payment for the membership from the customer. b. Record the adjusting journal entry (AJE) Not So Strong would make to recognize Service Revenue on December 31st, 2021. Assume Not So Strong uses an annual accounting period which ends on December 31st, 2021 and adjusting entries are only made at the end of the annual accounting period (i.e. assume no adjusting entries have been recorded yet for the year). C. Calculate the adjusted balance of the Deferred Revenue account as of 12/31/2021. Assume the beginning balance of the Deferred Revenue account as of 8/1/2021 was $0 and there are no other transactions. d. What if Not So Strong did not make the adjusting entry on 12/31/2021? Indicate by how much the year ending 12/31/2021's 1) assets, 2) liabilities, 3) revenues, 4) expenses, 5) net income, 6) retained earnings, and 7) SHE would be either under- or overstated if this adjusting entry were not recorded. If no effect, write 'no effect