DE3-13 In the Adjustments columns of Exhibit 3-10, page 99. two adjustments affected Service Revenue. 1. Make journal entries for the two adjustments. Date each entry and include an explana- tion. 2. The journal entries you just made affected three accounts: Accounts Receivable: Unearned Service Revenue, and Service Revenue. Show how Gay Gillen eTravel will report all three accounts in its financial statements at April 30. For each account, identify its

(a) financial statement.

(b) category on the financial statement, and

(c) balance.