Motown Corporation provides computer services. Customers are required to prepay for the services at the beginning of the period. The following information is available regarding computer service sales. Round your calculations to the nearest half month

Customer	computer service Revenue	#months for contract	Date contract entered
Blue Blaze Corp	$100,000	18	9/1/x4
Motown Year End	December 31

a. Prepare the journal entry at the date the contract is entered into. What is the impact on the liability section ONLY of the balance sheet?

b. Prepare the journal entry for the provision of one month's worth of services. What is the impact on net income?

c.What is the balance in the Unearned Revenue account at the balance sheet date 12/31/X4?