d.) Accrued revenues As at December 31, 2017, ABC Company had provided 3 months of consulting service to a client at a rate of $1,000 per month, but had not yet billed the client or collected any money. On January 31, 2018 the client was billed for four months of service and paid one week later on February 8, 2018. Required Record the journal entry for the year-end adjustment, and any other entries required. ​