Instructions Chart of Accounts General Journal Instructions a On December 1, $13,400 was received for a service contract to be performed from December 1 through April 30. b Assuming the work is performed evenly throughout the contract period, prepare the adjusting journal entry on December 31. Required: Record journal entries for the above transactions. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts ASSETS 11 Cash 12 Accounts Receivable 13 Supplies emaining: 1:19:53 CHART OF ACCOUNTS General Ledger REVENUE 41 Fees Earned EXPENSES All work saved