4 On November 1st, the Pinta Corp. credited a liability account, Unearned Revenues, for $8,800. This sum represents an amount that a customer paid in advance and that will be recognized evenly by Pinta over a 8-month period. Pinta makes annual adjusting entries. The adjusting entry required for Pinta on December 31st would be: Use the following abbreviations for accounts to fill in the blanks: CA = Cash AR Accounts Receivable AP= Accounts Payable SR Sales Revenues UR = Unearned Revenues Debit UR and Credit AR for $2200 Do not include the dollar sign or a decimal point in your