The following is list of accounts each represented by letter(s). Kumple of Answer: Where each box represents a journal entry line. In first box, G denotes Cash account, 3000 is the amount, D stands for debit. In second box: B denotes Accounts Receivable account, 2000 is the amount, D stands for debit. And in third box: GG denotes Service Revenues, 5000 is the amount, and C stands for credit. The tetters are in capital. Don't use dollar sign, decimat point, comma, or space in any place. If in an entry requires more than one debit or credit accounts, first enter debit accounts (in order of dollar amount - large amount to small amount), then the credit accounts (in order of dollar amount - large amount to small amount). Question: During an internal audit, company realized that $25,000 collections from a customer during the last month of last year in advance for services to be rendered in the future was treated as revenue of last year when collected. The service to the customer is not yet provided. Applicable income tax rate for last year was 30%. Provide the necessary journal entry that should be made this year to correct the error