Rubin Enterprises had the following sales-related transactions on a recent day: a. Billed customer $27,500 on account for services already provided. b. Collected $5,875 in cash for services to be provided in the future. c. The customer complained about aspects of the services provided in Transaction a. To maintain a good relationship with this customer, Rubin granted an allowance of $1,500 off the list price. The customer had n yet paid for the services. d. Rubin provided the services for the customer in Transaction b. Additionally, Rubin granted an allowance of $350 because the services were provided after the promised date. Because the customer had already p Rubin paid the $350 allowance in cash. Required: Prepare the necessary journal entry (or entries) for each of these transactions. a. Accounts Receivable Sales Revenue Record sale b. Cash Unearned Sales Revenue Record collection of cash for future services c. Sales Returns and Allowances Accounts Receivable Record allowance due to inadequate service being provided d. Unearned Sales Revenue Sales Revenue Cash x Record recognition of sales revenue and allowance 27,500 27,500 5,875 5,875 1,500 1,500 5,875 0 0 5,525 X 0 350 X