Draycott's Services (DSS) is in the process of completing accounting for the year. The following adjustments need to be recorded as of December 31, 2020. a) During December, DSS started a work contract and the client paid $9,000. This amount was recorded as Unearned Revenue. This job is to be completed by January 14. DSS estimates that the company earned 70% of the total revenue during the current year. (3 marks) b) At December 31, DSS had earned $4,000 for services performed for Client A, and $780 for services performed for Client B. Amounts will be billed to the clients in January. (2 marks) C) Amortization for the current year includes Equipment, $3,600, and Vehicles, $1,400. (2 marks) d) DSS incurred $300 of interest expense on a $500 interest payment due on January 18. (2 marks)