How do I journalize this transaction?The transaction date is January 15.the start date is January 16.the completion date is no later than Feb 28.The contract amount for Job 76 is $45,800.00A deposit of $10,000 was provided by Cold Refrigeration in signing the contract.The deposit is Unearned Revenue.(Debit Cash; Credit Unearned Revenue)Half of the contract will be billed upon 50% completion with the deposit applied against that billing with the remainder due immediately.A quarter of the contract will be billed upon 75% completion of the contract with the amount due immediately.the remaining amount of the contract is to be billed when the job is 100% complete, payable within 30 days of the billing.