Company DEF is property management company using accrual basis accounting. Please record below transactions on company DEF's book using Debit/Credit entries. Per management service agreement, property A should pay DEF $1,000 monthly management fee on first day of each month in 2019. On 01/01/2019, Company DEF received $12,000 from property A. a. Please provide the journal entry required on 1/1/2019. b. Please provide any related adjustment(s) at 1/31/2019.