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 $24,900 cash for dance lessons running from September 1, 2023 to December 31,2023. b. On October 1, Splish Splash Art collects $7,600 cash in advance from the Music Box Inc. ( $3,800 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 $11,900 cash for four months of music lessons for a local private school. The lessons 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 Record cash received in advance for future dance lessons. Note: Enter debits before credits. Journal entry worksheet 2 Record the cash received for stage rental. Note: Enter debits before credits. Journal entry worksheet 2 Record cash received in advance for future music lessons. Note: Enter debits before credits. Worksheet Learning Objective: 03-04 Prepare and explain adjusting entries for prepaid expenses, depreciation, unearned revenues, accrued expenses, and accrued revenues