5. The company did not receive a utility bill for the month of Jan, 2020 in time to close their books. The previous two bills for Nov and Dec 2019 were $37,000 and $35,000, respectively. On Feb. 7, after the month of Jan was closed, they received the bill in the amount of $36,200 payable in 15 days. Provide the J/Es for Jan and February related to these transactions. 6. On Dec. 1, 2019, the company received a check for $8,000 representing rent for the next four months on a vacant building they owned. They booked it correctly. What J/E is required on Jan 31, 2020?