Costanza Company experienced the following events and transactions during July.
July 1 Received $3,000 cash in advance of performing work for Vivian Solana.
6 Received $7,500 cash in advance of performing work for Iris Haru.
12 Completed the job for Solana.
18 Received $8,500 cash in advance of performing work for Amina Jordan.
27 Completed the job for Haru.
31 None of the work for Jordan has been performed.
a.

Prepare journal entries (including any adjusting entries as of the end of the month) to record these events using the procedure of initially crediting the Unearned Fees account when payment is received from a customer in advance of performing services.(If no journal entry is required for a particular transaction, select "No journal entry required" in the first account field.)

b.

Prepare journal entries (including any adjusting entries as of the end of the month) to record these events using the procedure of initially crediting the Fees Earned account when payment is received from a customer in advance of performing services.(If no journal entry is required for a particular transaction, select "No journal entry required" in the first account field.)

c.

Under each method, determine the amount of earned fees reported on the income statement for July and the amount of unearned fees reported on the balance sheet as of July 31.

Under the first method (and using entries from a)