Please complete the Journal Entries for the following.

January $3,$ a customer paid $$1000$ in advance for design service to be performed in three months

April $3,$ perform design service for customer from the January $3$ transaction.

On June $1,$ paid $$1200$ for a one$-$year insurance policy in advance.

Please make the insurance expense entry for June

Water utility bill for December has not been received but the books must be closed. The estimated cost is $$100$

The bill for $$120$ has been received in January the next year.