*The answer is not 11,000; I tried that as well. Please help!

Instructions JustKitchens Inc. provides services to restaurants and hotels. The company supplies paper products, tableware, cookware, restaurant and kitchen equipment, and cleaning supplies. On January 2, 2017, Just- Kitchens enters into a contract with a local restaurant chain to provide its services for 3 years at a cost of $10,000 per year. The restaurant chain pays the total contract fee on January 2, 2017. JustKitchens's stand-alone selling price is also $10,000 per year. After 2 years, the restaurant asks to modify the contract. On January 2, 2019, the companies agree to reduce the fee for the third year to $9,000 in exchange for extending the contract for 2 additional years at a fee of $11,000 per year. This modification is agreed to by both parties, and on that date the restaurant chain pays for the additional 2 years of service and deducts $1,000 for the adjustment to the original contract. The $11,000 fee for the additional years is the same as JustKitchens's stand-alone price. Required: 1. How should JustKitchens account for the contract modification? 2. Prepare the journal entries that JustKitchens would make over the life of the contract. General Journal Prepare the journal entries that JustKitchens would make over the life of the contract. Assume all annual year-end entries are made on December 31. How does grading work? PAGE 2017 PAGE 2018 PAGE 2019 PAGE 2020 PAGE 2021 GENERAL JOURNAL Score: 179/183 DATE ACCOUNT TITLE POST. REF. CREDIT Jan. 2. 2019 Cash DEBIT 21,000.00 Unearned Revenue 21,000.00 Dec. 31. 2019 Unearned Revenue 10,333.33 Service Revenue 10.333.33 General Journal Prepare the journal entries that JustKitchens would make over the life of the contract. Assume all annual year-end entries are made on December 31. How does grading work? PAGE 2017 PAGE 2018 PAGE 2019 PAGE 2020 PAGE 2021 Score: 179/183 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. CREDIT DEBIT 10,333.33 Dec 31, 2020 Unearned Revenue Service Revenue 10,333.33 General Journal Prepare the journal entries that JustKitchens would make over the life of the contract. Assume all annual year-end entries are made on December 31. How does grading work? PAGE 2017 PAGE 2018 PAGE 2019 PAGE 2020 PAGE 2021 GENERAL JOURNAL Score: 179/183 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT Dec 31, 2021 Unearned Revenue 9,000.00 Service Revenue 9,000.00