Johnson Company pays its employees on the 5th of every month for previous month's pay period, 16th-end of month. On December 31, 2017, employees had 4 earned total wages of $4, 500 that will be paid on January 5, 2018. On December 17th, Johnson Company performs services on account for Smith Company in the amount of $10,000. Johnson Company received a payment of $59,000 on November 1, 2017 for services to be provided November 1, 2017 through January 31, 2018. (Assume the journal entry on November 1, 2017 was a debit to Cash for $9,000 and a credit to Unearned Income for $9,000)