c. Sentry operates several buses that provide transportation for the clients of a social service agency in Atlanta. Sentry bills the agency in advance at the end of January, April, July, and October for the service to be performed over the next 3 months. The contract price is $10,500 for each 3-month period. Sentry properly recognizes revenue in the period in which the service is performed. d. On December 23, Delta Airlines chartered a bus to transport its marketing group to a meeting at a resort in southern Georgia. The meeting will be held during the last week in January, and Delta agrees to pay for the entire trip on the day the bus departs. At year end, none of these arrangements have been recorded by Sentry. Conceptual Connection: What would be, the effect on revenue if the adjusting entries were not nade? by $