Transaction Entries and Adjusting Entries Beale Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Beale collected $31.000 in advance on a six-month contract for work to be performed evenly during the next six months. a. Provide the general journal entry on January 1 to record the receipt of $31,000 for contract work. b. Provide the adjusting entry 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 $35 per hour. Provide the adjusting entry needed on January 31 (Note: The firm uses the account Fees Recelvable to reflect amounts due but not yet billed.) Round your answers to the nearest whole number Date Description Debit Credit a. Jan.1 To record 6 month contract. b. Jan. 31 To record January service fees earned on contract. c. Jan. 31 To record unbilled service fees at January 31