Prepare adjusting journal entries for the dog training business for the period ended December 31,

December 31 On December 11, wages of $100 are owed to a part-time employee for work done over the past 3 weeks, these wages are not yet paid or recorded.

December 31 The business agreed to provide 6 weeks of training services to a customer for a fee of $4,200, or $700 per week. The customer agrees to pay the full $4,200 at the end of 6 weeks when services are complete. By December 31, 2 weeks of services have been provided, but the business has not yet billed the customer or recorded the 2 weeks of services provided