Read each scenario, decide whether the company is using Cash basis or Accrual basis, and then enter your answer to the question.

The Johnny Flowers Law Firm prepays for advertising in the local newspaper. On January 1, the law firm paid $2,690 for six months of advertising. Johnny Flowers Law Firm recorded $2,690 in the Prepaid Advertising account.
	Accrual basis/Cash basis
	If Johnny Flowers Law Firm had recorded their expenses using the other method, how much advertising expense would they have recorded for the two months ending February 28? Enter this value as a positive number.

Safe Home provides house-sitting for people while they are away on vacation. Some of its customers pay immediately after the job is finished. Some customers ask that the business send them a bill. As of the end of the year, Safe Home has collected $3,340 from cash-paying customers. Safe Homes remaining customers owe the business $3,220. Safe Home recorded $3,340 of service revenue for the year.
	Accrual basis/Cash basis
	If Safe Home had recorded their service revenue using the other method, how much service revenue would they have recorded for the year?

Marvelous Occasions received $2,970 for services to be performed for the next 8 months on March 31 and recorded this transaction using the Unearned Revenue account.
	Accrual basis/Cash basis
	If Marvelous Occasions had recorded their service revenue using the other method, how much service revenue would they have recorded for the year?

Sweet Catering completed the following selected transactions during May 2016:
May 1: Prepaid rent for three months, $2,100 May 5: Received and paid electricity bill, $170 May 9: Received cash for meals served to customers, $2,980 May 14: Paid cash for kitchen equipment, $3,370 May 23: Served a banquet on account, $2,610 May 31: Made the adjusting entry for rent (from May 1). May 31: Accrued salary expense, $2,950 May 31: Recorded depreciation for May on kitchen equipment, $650
	If Sweet Catering had recorded transactions using the Cash method, how much net income (loss) would they have recorded for the month of May? If there is a loss, enter it with parentheses or a negative sign.
	If Sweet Catering had recorded transactions using the Accrual method, how much net income (loss) would they have recorded for the month of May? If there is a loss, enter it with parentheses or a negative sign.