Problem Three -- Continued Part B (15 points) Prepare adjusting journal entries (in good form) for the following situations. If no entry is needed, write "None." A blank will be considered an incorrect answer. All items are independent unless otherwise stated. a. Coppelia Corporation collected $30,000 cash from customers for future services and credited Service Revenue. At year end. $6.500 of services remained to be performed. Prepare any necessary year-end adjusting journal entry. b. On July 31, 2020, Delibes Company purchased a delivery van for $30,000. The van was expected to last for six years and have a residual value of $3,000. Delibes uses straight-line depreciation. Prepare any necessary adjusting journal entry on December 31, 2020. c. In the late afternoon of December 31st, 2020, Grofe Company received a $50,000 special order for a product that would cost $30,000 to make? Prepare any necessary adjusting journal entry on December 31, 2020. d. Also on December 31, 2020, Grofe learned that a customer who owed Grofe $15,000 was released from all its debts by a federal bankruptcy court. Prepare any necessary adjusting journal entry on December 31, 2020 e. On September 15, 2020, Korngold Company borrowed $20,000 on a two-year, 9% note. Accrued interest and principal are due on September 15, 2022. The note was correctly recorded on September 15th, 2020. Prepare any necessary adjusting journal entry on December 31, 2020