On October 01, 2016, ABC signed a $18520 consulting contract with XYZ The contract requires ABC to provide computer technology support services whenever requested over the period from October 01, 2016 to June 01, 2018, with XYZ paying the entire $18520 on October 01, 2016 Use the account titles on the spreadsheet account_titles.xlsx Prepare journal entries for ABC a. the journal entry on October 01, 2016 will be a DR to (account title) b. the journal entry on October 01, 2016 will be a CR to (account title) C. the amount of the DR and the CR on October 01, 2016 is d. the adjusting journal entry (based on months passed) on December 31, 2016 will be a DR to (account title) e. the adjusting journal entry on December 31, 2016 will be a CR to (account title) f. the amount of the DR and the CR on December 31, 2016 will be