John's Boat Yard, Inc., repairs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended, November 30, 2015. The transactions during 2015 have been journalized and posted. The following data with respect to adjusting entries are available:

(a) John's winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for $4,200.
(b) On October 1, 2015, John?s paid $840 to the local newspaper for an advertisement to run every Thursday for 12 weeks. All ads have been run except for three Thursdays in December to complete the 12-week contract.