3) Jump Rope Company's annual accounting year ends on September 30. All journal entries have been made for the period ending September 30, 2020, except for the following two items. The following data are available to determine adjusting entries: A. Cash of $4,200 was collected on August 1, 2020, for services to be provided evenly over the following 12 months beginning on August 1. Deferred service revenue was credited for $4,200 when the cash was received. B. The company earned service revenue of $2,000 on a special job that was completed on September 29, 2020. The collection will be made during October 2020. No entry has been recorded yet. Prepare the adjusting journal entries that should be recorded.