Daube Industries operations for the month of October are summarized as follows:

1. Provided $8,000 of services in October on account.
2. Received $3,500 cash from customers for services provided in October.
3. Received $1,100 cash for services to be provided in November.
4. Received $3,600 cash from customers on account for services provided in September.
5. Paid Septembers warehouse rental bill on account in the amount of $1,100.
6. Received Octobers warehouse rental bill of $1,300; set it aside to be paid at a later date.

Required:

a. Prepare journal entries to record the transactions identified among activities (A) through (F).

b. Calculate the Net Income.