5.1

HBR Wholesalers is a retailer providing low cost, bulk items to small companies. Componies must pay an annual membership fee of $175 to access Hsk's warehouses. HBR recelved yearly membership fees from 504 companies on August 1. Required: At December 31, calculate the remaining amount of Unearned Revenue and the account balance of the Revenue account, Round your answers to the nearest dollar. Unearned revenue Revenue