On may 1, sellers marketing company received $1,500 from franco marcelli for a marketing campaign effective from may 1 this year to april 30 of the following year. the cash receipt was recorded as unearned fees and at year-end on december 31, $1,000 of the fees had been earned. the adjusting entry on december 31 would be:

Turtle corporation produces and sells a single product. data concerning that product appear below: per unit percent of sales selling price $ 150 100 % variable expenses 75 50 % contribution margin $ 75 50 % the company is currently selling 5,600 units per month. fixed expenses are $194,000 per month. the marketing manager believes that a $5,300 increase in the monthly advertising budget would result in a 190 unit increase in monthly sales. what should be the overall effect on the company's monthly net operating income of this change?