Fill in the t-accounts for each situation and label each transaction as deferrals/prepaid, accrual, or depreciation. use unadj. bal. as the label for the opening balance of each account. calculate the adjusted balance and use a bal. posting reference to show the ending balance of each account. enter each transaction on the first available line in the t-account. completed services that were paid for six months earlier, $1,910. the service revenue unadjusted balance as of december 31 is $11,600. the unearned revenue balance as of december 31 is $10,600.

Clooney corp. establishes a petty cash fund for $225 and issues a credit card to its office manager. by the end of the month, employees made one expenditure from the petty cash fund (entertainment, $20) and three expenditures with the credit card (postage, $59; delivery, $84; supplies expense, $49).record all employee expenditures, and record the entry to replenish the petty cash fund. the credit card balance will be paid later. (if no entry is required for a transaction/event, select "no journal entry required" in the first account record expenditures from credit card and the petty cash fund.