JustKitchens Inc. provides services to restaurants and hotels. The company supplies paper products, tableware, cookware, restaurant and kitchen equipment, and cleaning supplies. On January $2,2017,$ Just$-$ Kitchens enters into a contract with a local restaurant chain to provide its services for $3$ years at a cost of $$10,000$ per year. The restaurant chain pays the total contract fee on January $2,2017.$ JustKitchens$$s stand$-$alone selling price is also $$10,000$ per year.

After $2$ years, the restaurant asks to modify the contract. On January $2,2019,$ the companies agree to reduce the fee for the third year to $$9,000$ in exchange for extending the contract for $2$ additional years at a fee of $$11,000$ per year. This modification is agreed to by both parties, and on that date the restaurant chain pays for the additional $2$ years of service and deducts $$1,000$ for the adjustment to the original contract. The $$11,000$ fee for the additional years is the same as JustKitchens$$s stand$-$alone price.

Required:

$!.$ Prepare the journal entries that JustKitchens would make only for Dec $31,2019,$ Dec $312020,$ and Dec $31,2021.$ Each entry will be in the fashion below

$12/31/19$

Unearned Revenue XXXX

Service Revenue XXXXXX

The ANSWER IS NOT $$9,000$ or $$11,000$ For ANY of the $3$ years,,,repeat NOT!!!!!