The following event requires a year-end adjusting entry. Fill in the blanks that would properly reflect first the recording of the event, and then the adjusting entry in the accounting equation. Assume a December 31 year-end date. B. Received a $4,100 cash advance for a contract to provide services in the future. The contract required a one-year commitment, starting April 1. Event B: Name the two accounts that would increase: What is the amount of this entry? and Adjusting Entry B: Name the account that would decrease: would increase: What is the amount of this adjustment? and the account that I