On December 31, Yates Company prepared an adjusting entry for $10,900 of earned but unrecorded consulting revenue. On January 16. Yates recelved $25,900 cash as payment in full for consulting work it provided that began on December 18 and ended on January 16. The company uses reversing entries. a. Prepare the December 31 adjusting entry b. Prepare the January 1 reversing entry. c. Prepare the January 16 cash receipt entry. Journal entry worksheet Record accrued revenue. Note: Enter debits before credits. Journal entry worksheet Record reversal of accrued revenue. Note: Enter debits before credits. Journal entry worksheet Record collection of consulting fees. Note: Enter debits before credits