Suppose you started up your own landscaping business. A costumer paid you $170 in advance to mow his or her lawn while he or she was on vacation. You performed landscaping services for a local business, but the business hasn't paid you the $440 fee yet. A customer pays you $215 cash for landscaping services. Answer the following questions about the correct way to account for your revenue under accrual-basis accounting:

1. Name the accounts used to record these events.

2. Prepare the journal entries to record the three transactions.