Transaction Entries and Adjusting Entries Deluxe Building Services offers janitorial services on both a contract basis and an hourly basis. On January 1, Deluxe collected $30,000 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 $30,000 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 $25 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.. (Ctrl) - Transaction Entries and Adjusting Entries Deluxe Building Services offers janitori a. Provide the general journal entry on January 1 to record the receipt of $30,000 for b. Provide the adjusting entry to be made on January 31, for the contract work done c. At January 31, a total of 35 hours of hourly rate janitor work was unbilled. The billi (Note: The firm uses the account Fees Receivable to reflect amounts due but not yet Round your answers to the nearest whole number. Description Debit Credit Date a. Jan. 1 To record 6 month contract. b. Jan. 31 To record January service fees earned on contract. Clan 31 Cash Fees Receivable Service Fees Earned Unearned Service Revenue Check a Save Answers