Boat Yard inc. repairs, cleans and stores boats for customers. They are preparing monthly financial statements for November 30, 2017 using Accrual Accounting. On Novemenber 30, the Boat Yard cleaned three boats but did not record the service fees of $33,300, paid $2,400 cash for a radio ad to air in January 2018, the inventory count showed usage of $18,900 in boat supplies and wage expenses were $4000. 

A: What is the adjusting entry to accrued revenues earned? 

B: Prepare an Income Statement for Boat Yard Inc. for the month ended November 30, 2017.