WyCo$$s fiscal year ends September $30.$ On September $10,$ it collects $$30,000$ for a painting job and credits Unearned Painting Revenue. As of September $30,60\%$ of the work has been done. What adjusting entry must WyCo record on September $30?$

$2.$ On August $1,$ InsureCo writes a $2-$year policy for a total of $$12,000$ and receives the entire payment in advance. If InsureCo credits Revenue, what adjusting entry must it record on December $31?$

$3.$ On November $1$ ATD enters a $1-$year contract to provide security for CorpCo$$s warehouses for $$12,000$ a year and receives the first $3$ months$$ payment at signing.

a$.$ If ATD books the payment as revenue, what adjusting entry must it record at year end? How will its financial statements be misstated if the entry is not recorded?

b$.$ If ATD books the payment as a liability, what adjusting entry must it record at year end? How will its financial statements be misstated if the entry is not recorded?