Note that as we perform the service

Note that as we perform the services owed, the liability decreases (this is accomplished by debiting Unearned Painting Revenue) and the revenue earned increases (this is accomplished by crediting Painting Revenue).
$12,000 for 3 months=
$4,000/month (12,000/3)
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Cash advance received on November 1. Two months of work have been completed by the fiscal year-end (Nov and Dec)
Amount of adjustment = $8,000
($4,000/month X 2 months)

Hasil (Bahasa Indonesia) 2:

Perhatikan bahwa ketika kita melakukan pelayanan berutang, menurun kewajiban (ini dilakukan dengan mendebet Pendapatan Lukisan Ditangguhkan) dan pendapatan yang diperoleh meningkat (ini dilakukan dengan mengkredit Lukisan Pendapatan).
$ 12.000 untuk 3 bulan =
$ 4.000 / bulan (12.000 / 3)
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Kas muka yang diterima pada tanggal 1 November Dua bulan bekerja telah selesai pada akhir tahun fiskal (November dan Desember)
Jumlah penyesuaian = $ 8.000
($ 4.000 / bulan X 2 bulan)