Requirement $1.$ Journalize the adjusting entries on December $31.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ On December $15,$ Avery contracted to perform services for a client receiving $$2,600$ in advance. Avery recorded th receipt of cash as Unearned Revenue. As of December $31,$ Avery has completed $$1,500$ of the services.

$\backslash$table$[[$Date$,.$ Accounts and Explanation,Debit,Credit$],[($a$)$ Dec. $31,,,]]$