Need help with 4 and 5 pleaseeee

3. For #2, which account would be debited in the adjusting entry? 4. Jones Company reports Earnings Before Income Tax of $275,000. The estimated tax rate is 28%. What is the amount of income tax reported on the income statement? 5. For the adjusting entry in #4, which account is credited? 6. Jones Company receives $180 from a customer in advance for services. Upon receiving the money, which account should Jones credit? 7. For #6, assume that Jones earns 2/3 of the money by the end of the accounting period. In making the adjusting entry for this information, which account should be debited? 8. For #7, after making the adjusting entry, what is the balance in the Unearned Revenue account