5 Stone Works is a paving stone installation business that operates from about April to October each year. The company has an outstanding reputation for the quality of its work and as a result pre-books customers a full year in advance Customers must pay 40% at the time of booking and the balance on the completion date of the job. Stone Works records the 40% cash advance received from customers in the Unearned Revenues account. The December 31, 2020, balance sheet shows Unearned Revenues totalling $159,000 During 2021. $299,000 of cash was collected in total from customers: $213,000 regarding work completed during the year for customers who paid 40% down in 2020, and the balance representing the 40% prepayments for work to be done in 2022 10 points Required: 1. Prepare the entry in ranna Skised Journal entry worksheet Record the revenues earned during 2021 and the collection of the remaining 60% owing on the work. Note: Enter debits before credits. Date Debit Credit 2021 General Journal Unearned revenues Revenues Record entry Clear entry View general journal Journal entry worksheet