help plz

Enlightenment Tutoring provides in-home tutoring services to elementary school students. In December 2018, it provided four tutoring sessions to a client, who agreed to pay $400 after every 10 sessions. The company has a December 31 year end. Required a) Assume that Enlightenment Tutoring Services will provide six more sessions to the client in January 2019, when the client will pay $400. Record any adjusting entries required on December 31, 2018. b) Assume instead that the client paid $400 in advance on December 1, 2018 for the ten sessions. Record the cash receipt transaction on December 1 and any adjusting entries required on December 31, 2018