3. Just Monika, Inc. (JMI) offers data protection and document destruction services. During 2021, the following entries were amoung those made in the accounting records of JMI: 9/1/2021 Prepaid Rent $ 240,000 Cash 240.000 ( Made the annual rent payment for building rent to landlord, covering the time of 9-1-2021 until 8-30-2022) 10/1/2021 Cash $ 48,000 Uneared Services Revenue 48,000 (Received cash from client covering prepayment for services to be performed equally over the months October, November, December and January) Added necessary facts JMI has a calendar year end. On 12/31/2021, JMI finished a data retrieval job for a client, and while the JMI employee noted the completion, and wrote up the billing notice, the client has not been billed for the charges which will amount to $4,910. Write three adjusting entries for JMI for 12/31/2021