Questions: Three-fourths of the work related to 13,000 of cash received in advance was performed this period.

To record the transaction where three-fourths of the work related to $13,000 of cash received in advance was performed, we need to recognize the revenue earned and reduce the liability (unearned revenue) accordingly.

Here are the steps to record this transaction:

1. Calculate the amount of revenue earned: \[ \text{Revenue earned} = \frac{3}{4} \times 13,000 = 9,750 \]

2. Debit the Unearned Revenue account to decrease the liability.

3. Credit the Revenue account to recognize the earned revenue.

The journal entry would be:

\[ \begin{tabular}{|c|l|l|l|} \hline Transaction & General Journal & Debit & Credit \\ \hline d. & Unearned Revenue & 9,750 & \\ \hline & Revenue & & 9,750 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \]

Explanation:

• Unearned Revenue (Debit $9,750): This reduces the liability because the company has now performed the work for which it had received the cash in advance.
• Revenue (Credit $9,750): This recognizes the revenue earned from performing the work.

In summary, the journal entry reflects the recognition of revenue for the portion of work completed and the corresponding reduction in the unearned revenue liability.