On September 1, 2021, Tysall Consulting Services received a payment from a client, Pollock Enterprise Solutions, in the amount of $200,000. Ultimately, four-fifths (4/5) of the services were provided by December 31, 2021, with the remaining services provided in January 2022. Required: 1. First, assume that Tysall Consulting Services records the entire September 1, 2021 receipt of payment as deferred revenue. a. Record the journal entry for the receipt of payment on September 1, 2021. b. Record any necessary adjusting journal entry at December 31, 2021. c. Show the t-accounts for deferred revenue and service revenue for the year. 2. Second, assume instead that Tysall records the entire September 1, 2021 receipt of payment as service revenue. a. Record the journal entry for the receipt of payment on September 1, 2021. b. Record any necessary adjusting journal entry at December 31, 2021. c. Show the t-accounts for deferred revenue and service revenue for the year. 3. Finally, show the journal entry that would be necessary in January 2022 to reflect that the final 1/5 of services were provided.