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Smith Inc. provides consulting services to manufacturing businesses. Curry Ltd is a client of Smith and requires a seven-month contract for consulting work. The contract was signed on March 1, 2022 and requires Smith to provide 800 consulting hours to Curry. Curry paid the entire contract price of $200,000 to Smith on March 1 , 2022. Smith has provided 245 hours of consulting service to Curry from March 1, 20022 to June 30th,2022. If we assume Smith Inc adjusts its books annually and that Smith Inc has a fiscal year-end of June 30, 2022. What entry is required on June 30,2022