Clumsy Accountant ("Clumsy") prepared a trial balance part of which is represented here: Jeselnik, Inc. Trial Balance 12/31/19 Account Debit Credit $12,000 Insurance Expense Consulting Services Revenues $54,000 Cash $43,000 Common Stock $1,000 Total $55,000 $55,000 Additional information: A. The insurance expense represents an insurance policy that was purchased on June 1, 2019. The insurance policy is for two years and expires on May 31, 2021. A. The insurance expense represents an insurance policy that was purchased on June 1, 2019. The insurance policy is for two years and expires on May 31, 2021. B. The consulting services revenue represents a cash advance received from a customer on September 1, 2019. Jeselnik will perform the services over a period of 18 months (September 1, 2019 through February 28, 2021) at a rate of $3,000 per month. Prepare adjusting journal entries for Clumsy for additional information A & B only: Part A Date Account Debit Credit Part B: Date Account