On September 1, Year 1, Hoppy Company agreed to provide consulting service to a large client over a 24-month period. It was agreed that these services would be provided in equal monthly amounts starting on September 1, Year 1. These services were provided as agreed. The aggregate value of all services under this contract was $960,000. In Year 1, Hoppy received $130,000 from this large client.

Also in Year 1, Hoppy contracted with a smaller client to provide $26,000 in consulting services during each month for 30 months starting on October 1, Year 1. These services were provided as agreed. The smaller client paid Hoppy $40,000 in total during Year 1. The remainder will be paid to Hoppy in Years 2 and 3 as agreed between the parties. In Year 2, both clients received services as required by the contracts. The large client paid Hoppy $390,000 cash in Year 2. The smaller client paid Hoppy $230,000 in Year 2. Consulting Revenues in Year 1?

Consulting Accounts Receivable at December 31, Year 1?

Consulting Unearned Revenues at December 31, Year 1?

Cash received by Hoppy in Year 1 from consulting clients?

Consulting Revenues in Year 2?

Consulting Accounts Receivable at the end of Year 2?

Consulting Unearned Revenues at the end of Year 2?