ABC receives $10,000 on December 1st for services to be performed in December and January. As of December 31st, $2,000 of these services were performed by ABC. Record the entry on December 1st and the adjusting entry on December 31st. ABC subleases a portion of its building to a jewelry store for $500 per month. On December 1st, the jewelry store pays ABC $1,000 in advance for December and Januar rent. Record the entry on December 1st and the adjusting entry on December 31st