Transaction Entries and Adjusting Entries Burne Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Burne collected $90,000 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 $90,000 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 35 hours of hourly rate janitor work was unbilled, The billing rate is $31 per hour. Provide the adjusting entry needed on january 31 . (Note: The firm uses the account Fees Receivable to reflect amounts due but not yet billed.) Round your answers to the nearest whole number