Vinyasa Yoga sells 10-class packs for $200. The class packs expire after 6 months. On 12/1/23, a customer buys one pack and attends two classes in December. The remainder of the classes expire unused.\ \ A. In the 12/31/23 adjusting journal entry:\ \ i ) Which account should be debited? \ Deferred Revenue\ \ ii) Which account should be credited? \ Sales Revenue\ \ iii) What is the amount of the debit and the credit? \ $40\ \ B. In the entry to record the expired portion of the passes:\ \ i ) Which account should be debited? \ [ Select ]\ \ ii) Which account should be credited? \ [ Select ]\ \ iii) What is the amount of the debit and the credit? \ [ Select ]