An explanation is greatly appreciated!

Question 2 During 2018, the following events occurred for Parker Company 1. Parker receives $34,800 cash in advance from Westberry Company for consulting services to be performed over a one-year period beginning April 1, 2018. 2. Provided $55,900 of consulting services on account. 3. Collected $16,700 cash from customers in partial settlement of its accounts receivable. 4. Parker recognizes the portion of the unearned revenue it earned during the accounting period. After recording all these transactions, Parker's total revenue will be $ During 2018, the following events occurred for Clouseau Consultants 1. Clouseau provided $35,744 of consulting services to its clients but no cash has been collected. 2. Clouseau collected $19,274 cash from customers in partial settlement of its accounts receivable. 3. Clouseau paid the instructor $11,567 cash for teaching training courses (salary expense). 4. Clouseau paid $3,650 for supplies. Half of the supplies were used in 2018. 5. Clouseau paid $4,484 in dividends. After recording all these transactions, Clouseau's assets will increase by $_ During 2018, the following events occurred for Parker Company 1. Parker receives $34,800 cash in advance from Westberry Company for consulting services to be performed over a one-year period beginning March 1, 2018. 2. Provided $55,900 of consulting services on account. 3. Collected $16,700 cash from customers in partial settlement of its accounts receivable. 4. Parker recognizes the portion of the unearned revenue it earned during the accounting period. After recording all these transactions, Parker's balance in deferred revenue will be $