booker company received an advance payment of 72000 for a consulting contract during the year. The balance in the unearned consulting fees account at the beginning of the year was 24000. at the end of the year, 12000 was still unearned. create T-accounts for the accounts involved in the adjusting entry needed at year end, and post all amounts to them, including the adjusting entry necessary, and calculate the account balances. how much will booker report as consulting revenue on its income statement for the year?