Explain why this is wrong and what the correct process and please do an adjusting journals

Support services and installation In 2022, with the increase in travel demand and the increased capacity required for software to handle the incremental demand, AirSoft hired additional IT support staff to support AirSoft operations. AirSoft started providing support and installation services as a separate package to the software subscription/licensing services that it has always provided. This would allow smaller airlines (without limited IT staff) to benefit from having support staff available should issues arise with the software being used. Clients could purchase a support service and installation service together for $10,000 per year, purchase the support service alone for $7,000 per year, or the installation service for $3,000. Payment is due within 60 days of purchasing these services. The term of these support services would be one year from signing of the contract. These services can be renewed on a yearly basis. Support Services On September 15, 2022, AirSoft signed contracts with 20 customers for the support service packages. An additional 15 customers were signed for the support service and installation service packages combined. Of the 15 customers, 10 installations were completed prior to September 30, 2022. The bookkeeper recognized all amounts directly in revenue at year-end. None of these customers paid for these services as of year-end. A credit check was conducted on all of these customers, and there are no indications pertaining to their inability to pay within 60 days. Support services and installation In 2022, with the increase in travel demand and the increased capacity required for software to handle the incremental demand, AirSoft hired additional IT support staff to support AirSoft operations. AirSoft started providing support and installation services as a separate package to the software subscription/licensing services that it has always provided. This would allow smaller airlines (without limited IT staff) to benefit from having support staff available should issues arise with the software being used. Clients could purchase a support service and installation service together for $10,000 per year, purchase the support service alone for $7,000 per year, or the installation service for $3,000. Payment is due within 60 days of purchasing these services. The term of these support services would be one year from signing of the contract. These services can be renewed on a yearly basis. Support Services On September 15, 2022, AirSoft signed contracts with 20 customers for the support service packages. An additional 15 customers were signed for the support service and installation service packages combined. Of the 15 customers, 10 installations were completed prior to September 30, 2022. The bookkeeper recognized all amounts directly in revenue at year-end. None of these customers paid for these services as of year-end. A credit check was conducted on all of these customers, and there are no indications pertaining to their inability to pay within 60 days