Transaction Analysis and Adjustments Deluxe Building Services offers janitorial services on both a contract basis and an hourly basis. On january 1. Deluxe collected $20,100 in advance on a six-month contract for work to be performed evenly during the next six months. Using the Transaction Analysis Template, determine the financial statement effect of the following: a. The january 1 st receipt of $20,100 for contract work b. The adjustinent to be made on January 31 , for the contract work done during January. c. At january 31 , a total of 30 hours of hourly rate janitor work was unbilled. The billing rate is 519 per hour Provide the accrual entries needed on january 31, (Note. The firm uses the account Fees Receivable to reflect amounts due) Note; Use negative signs whth answers; when appropriate