Splish Splash Art is a centre that offers children's music and dance lessons. Splish Splash prepares annual financial statements and has a December 31, 2023, year-end. a. On September 1, Splish Spash Art collects $22,900 cash for dance lessons running from September 1, 2023 to December 31,2023. b. On October 1, Splish Splash Art collects $8,200 cash in advance from the Music Box inc. ( $4,100 per month) to rent its performance stage for the full month of December 2023 and January 2024. c. On October 1, 2023, Splish Splash Art collects $12,800 cash for four months of music lessons for a local private schoot. The lessans run from October 1, 2023 to January 31, 2024. Required: For the above transactions, record the initial journal entry and the adjusting entry required on December 31,2023. a. Journal entry worksheet 2 Record cash received in advance for future dance lessons