Lambert & Co. has a large consulting practice. A new client is required to pay the consulting fee up front, which results in Lambert & Co. receiving $15, 000 on April 13th. Lambert & Co. performs $9, 000 worth of work on August 15^th. How does Lambert & Co. record the $15, 000 cash received in April, at the beginning of the engagement? (You may or may not need all rows of this textbox). How does Lambert & Co. record the $9, 000 worth of work completed on August 15th? (you may or may not need all rows of this textbox) What is the balance in the Unearned Revenue account after the above activity (& specify if debit or credit balance)? On June 3^rd Mom & Pop Grocery Store collected sales of $4, 000 and sales taxes of $300. What is the journal entry that Mom & Pop Grocery Store needs to record for this activity? (You may or may not need all rows of this textbox)