Helping Hand Outdoor Services pre-sells yard maintenance packages for the gardening season. During October, the company collect cash from clients for Christmas trees to be delivered in December. Snow removal services are also provided. Helping Hand prepares adjusting entries monthly. The following selected accounts appear on the November 30, 2020, unadjusted trial balance: Account Unearned lan services Unearned garden services Unearned snow removal services Unearned Christmas tree sales Debit Credit $96,500 35,900 11,300 20,7ee Required: Prepare the monthly adjusting journal entries at November 30, 2020, using the following additional information. (no entry is require for a transaction/event, select "No journal entry required" in the first account field.) a. $81,000 of the Unearned Lawn Services account represents payments received from customers for the 2021 season. The remainder represents fall lawn services actually performed during November 2020. b. $31,700 of the Unearned Garden Services account had been earned by November 30, 2020. c. $8,950 of the Unearned Snow Removal Services account remained unearned at November 30, 2020. d. Helping Hand arranges with its customers to deliver trees from December 5 to December 20. As a result, the Unearned Christmas Tree Sales account will be earned in total by December 20