On January 14, 2023, Angel prepaid $3,200 for pet care services to be provided each Friday for 8 weeks for her King Shepherd, Kuno. Mookie The Beagle Concierge recorded the entire $3,200 as Sales. At the end of the accounting period on January 31, 3 weeks (01/13, 01/20, 01/27) of the pet care services had been provided to Kuno, so 5 weeks of services or $2,000 ($3,200/8 = $400 per week) had not been earned as of the end of January. Since $2,000 has not been earned, the $2,000 is a liability because Mookie The Beagle Concierge has an obligation to provide the pet care service or return the $2,000 to the customer. So an adjusting entry is needed to bring accounts up to date at January 31?