Following are two income statements for Javelin Company for the month ended December 31, 2023. The second column was prepared before any adjusting entries were recorded and the fourth column includes the effects of adjusting entries. The company records cash receipts and disbursements related to unearned and prepaid items in balance sheet accounts. (Note: Of the $13,200 increase in Revenue, 30% represents additional revenue but not billed. The other 70% was earned by performing services that the customers had paid for in advance.) Analyze the statements and prepare the adjusting entries that must have been recorded