Best Lawn Care Inc. (BLC) offers its customers two lawn maintenance services. One service is for a one-year maintenance plan at a cost of $220. Customers can earn a 5% discount from this price if they pay before BLCs calendar fiscal year for maintenance services to be performed in the following year. The second service offered by BLC is a three-year maintenance plan that sells for $570. The first years maintenance service for this three-year plan will be delivered before BLCs fiscal year-end. No discount for early payment is offered for the second plan.

a) Prepare the summary journal entry for the cash sale of 220 one-time plans for the current year, 100 discounted one-time plans for the following year, and 320 three-year maintenance plans. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

b) Determine the statement of financial position (SFP) classification of the unearned portion of the revenue collected.

- Current portion of the unearned revenue $

- Non-current portion of the unearned revenue $