Problem 7-2 Your Personal Chef, Inc. prepares healthy gourmet dinners for clients on a subscription basis. Clients pay $75 per week for 3 delivered dinners. During 2019, Your Personal Chef, Inc. received advance payments of $18,000. At December 31, 2019, two-thirds of the advance payments had been earned. 1. Make the entry for the advance payments received during the year. 2. Make the necessary adjusting entry at December 31, 2019. 3. What is the balance in the Unearned Revenue Account after the adjusting entry is made