Fill in the blanks for debit and credit

Transaction Entries and Adjusting Entries Deluxe Building Services offersjanitorial services on both a contract basis and an hourly basis. On January 1, Deluxe collected $20,100 in advance on a six-month contract for work to be performed evenly during the next six months. a. Provide the general journal entry on January 1 to record the receipt of $20,100 for contract work. b. Provide the adjusting entry to be made on January 31, for the contract work done duringJanuary. c. AtJanuary 31, a total of 30 hours of hourly ratejanitor work was unbilled. The billing rate is $19 per hour. Provide the adjusting entry needed onJanuary 31. (Note: The firm uses the account Fees Receivable to reflect amounts clue but not yet billed.) Round your answers to the nearest whole number. Date Description Debit Credit a.IJan.1 Cash c vs ox|$ ov I Unearned Service Revenue o/ 0 vI 0 x I To record 6 month contract. I b. IJan. 31 Unearned Service Revenue v 0 XI 0 v I Service Fees Earned c o/ 0 VI 0 x I To record January service fees earned on contract. I c. IJan. 31 Fees Receivable v 0 XI 0 V I Service Fees Earned 3 v 0 VI 0 x l To record unbilled service fees atJanuary 31