I need help with 9-12

Use the following to answer questions 9 - 10 On October 1st, the company received a $20,000 payment from a customer for services to be rendered evenly over the next four months. Deferred Revenue was credited on October 1st and no other entries regarding this transaction were made until December 31st. 9. $ After the adjusting entry has been recorded on December 31st, determine the ending balance in the deferred revenue account that should be recorded on the December 31st Balance Sheet. 10. $ After the adjusting entry has been recorded on December 31st, determine the amount of service revenue that should be recognized for this customer on the annual income statement on December 31st. Use the following to answer questions 11 - 12 On November 1st the company borrows $500,000 from a local bank for nine months. A note is signed with principal and 4.5% interest to be paid when the note matures next year. A note payable was recognized on September 1st and no other entries regarding this transaction were made until December 31st. 11. $ ___ In the adjusting entry recorded on December 31st determine the amount of interest expense that should be reported. 12. What effect would failure to record the adjusting entry for this note payable have on the financial statement items? A. would cause it to be overstated B. would cause it to be understated C. would have no effect Assets Liabilities Stockholders' Equity | Revenue | Expenses Net income