Added 2 separate questions. 3-13 and 3-14 thank you

OS 3-13 Preparing adjusting entries (annual)-accrued expenses LO4 On December 31, 2020, Beautiful Brows Salon received the business cell phone bill for December (Dec. I to Dec. 31) usage of $2,000. It must be paid by January 15, 2021. a. To prepare the 2020 annual financial statements, record the adjusting entry on December 31, 2020. b. Record the payment of the cell phone bill on January 15, 2021. QS 3-14 Preparing adjusting entries (monthly)-accrued revenues LO4 Tiger Computer provided $17,000 of services to customers in the month of March 2020. On March 31, 2020, Tiger Computer has not yet billed or collected payment for the $17,000. On April 16, $12,000 of these were collected. a. Using the accrual basis of accounting, explain whether Tiger Computer earned revenue of $17,000 as of March 31, 2020. b. Record the adjusting journal entry on March 31, 2020. c. Record the journal entry on April 16, 2020