S 3-10Preparing adjusting entries (annual)- unearned revenue LO4 On November 1, 2017, Race Car Repairs collected $12,000 from a customer for services to be provided in the future. On December 31, 2017, Race Car Repairs' year-end, it was determined that $3,000 of the services had not been provided (unearned). a. Record the journal entry on November 1, 2017. b. How much revenue was earned as of December, 31, 2017? c. To prepare the 2017 annual financial statements, record the adjusting entry for December, 31, 2017