S 3-14 Preparing adjusting entries (monthly)- accrued revenues LO4 TigrSoft provided $17,000 of services to customers in the month of March 2017. On March 31, 2017, TigrSoft has not yet billed or collected payment for the $17,000. On April 16, $12,000 of these were collected. a. Using the accrual basis of accounting, explain whether TigrSoft earned revenue of $17,000 as of March 31, 2017. b. Record the adjusting journal entry on March 31, 2017. c. Record the journal entry on April 16, 2017