On January 1, a property management company received $45,000 for a tenants prepayment of rent for the next 9 months (i.e., for the period January 1 through September 30). a. Show the financial statement effects of the amount received in advance on January 1. If an item is not impacted, select no net change. b. Show the financial statement effects of the January 31 adjustment for revenue earned during January. If an item is not impacted, select no net change.