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

A$.$ Provided $$2,500$ of services in October on account but none of this amount was collected in October.

B$.$ Received $$2,000$ cash from customers for services on the days they were provided in October.

C$.$ Received $$500$ cash for services to be provided in November.

D$.$ Received $$1,500$ cash from customers on account for services provided in September.

E$.$ Paid September's warehouse rental bill on account in the amount of $$500.$

F$.$ Received October's warehouse rental bill of $$750$ on the last day of the month; 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.