Cash			Unearned Janitorial Service Revenue
2,700				640
			Janitorial Service Revenue
				7,600

JacobJacob

Co. had the following balances on December 31,

201 Upper X201X:

(Click the icon to view the T-accounts.)The accountant for

Jacob

has asked you to make an adjustment because

$ 370

of janitorial services has just been performed for customers who had paid for 2 months. Construct a transaction analysis chart.

Account	Category	Increase/Decrease	Rules	Amount