Jessica Company was engaged by a large client in September Year 1. The parties contracted for consulting services valued at $2,400,000. In Year 1, 70% of this amount had been paid to Jessica while services equal to 50% of the $2,400,000 had been provided by Jessica. $ $ $ Consulting Revenue in Year 1 Consulting Accounts Receivable at December 31, Year 1 [if any] Consulting Unearned Revenues at December 31, Year 1 [if any] In Year 2, the large client paid the remaining amount owed for services and Jessica completed the consulting services as required by the contract. Later, In Year 2, another client engaged Jessica to perform consulting services valued at $1,800,000. In Year 2, this second client paid $900,000 to Jessica and Jessica provided services to the second client valued at $1,100,000. $ $ $ Consulting Revenue in Year 2 Consulting Accounts Receivable at December 31, Year 2 [if any] Consulting Unearned Revenues at December 31, Year 2 [if any]