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 $21,000 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 $21,000 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 $28 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.