On January $1,$ Deluxe collected $\backslash (\backslash$$ $36,180\backslash )$ in advance on a six$-$month contract for work to be performed evenly during the next six months. Assume Deluxe closes its book and issues financial reports on a monthly basis.

Enter the following transactions in the financial statement effects template:

a$.$ The receipt of the $\backslash (\backslash$$ $36,180\backslash )$ cash advance on January $1.$

b$.$ The adjustment on January $31$ for the contract work done during January.

c$.$ The adjustment on January $31$ for $32$ hours of unbilled custodial work. The billing rate is $\backslash (\backslash$$ $14\backslash )$ per hour.