BrislteBrislte,

Inc., collects cash from customers in advance and from other customers after the sale. Journalize the following transactions for

BrislteBrislte:

a.	Accrued revenue. Some customers pay BrislteBrislte after BrislteBrislte has performed service for the customer. During 20162016, BrislteBrislte performed services of $ 20 comma 000$20,000 on account and later received cash of $ 12 comma 000$12,000 on account from these customers.
b.	Unearned revenue. A few customers pay BrislteBrislte in advance, and BrislteBrislte later performs the service for the customer. During 20162016, BrislteBrislte collected $ 3 comma 000$3,000 cash in advance and later earned $ 1 comma 000$1,000 of this amount.