part c and d please

Question 3. Make the appropriate journal entries for each part, assuming the company uses the accrual basis of accounting. The company's fiscal year ends on December 31. Each part counts four points, as if it were a separate question. Part c (four points). A firm of architects pays its professional employees each month, but on the first of the month following the month in which the employees did the work. For December, the professional employees were due to be paid a gross amount of $34,000 on the first work day of January. For our purposes, make the entry for only what the employees have earned during December but will be paid in January ignore payroll taxes and everything else. Part d (four points). In mid-December, an advertising agency that prepares advertising for the company asked the company to pay something in advance to help with the cash flow of the advertising agency. In return, the advertising agency promised not to raise its hourly billing rate for three months. The company prepaid $18,000 to the advertising agency