9 2/28/2021 Defer revenue 9 2/28/2021 Reverse deferral Sales of product income recorded on sales receipt #1009 for $3,280.62 to Taylor Swift were deemed unearned as of 2/28/2021. Use journal entry 16 to defer this revenue and reduce sales tax payable. You'll need to review this sales receipt to determine amounts by account. Training services recorded on invoice #1003 for $3.750 to Flyer Corporation were only partially performed even though invoiced. Sales of $2000 had not been earned and thus were deferred in the prior month. Use journal entry 17 to reverse journal entry 7 recorded on 1/31/2021, Record Depreciation Expense of $1,600 ($500, 5600, $400, and $100 for Building, Furniture & Fixtures, Machinery & Equipment, and Computer, respectively). Use journal entry 18 to record this depreciation. Training (Sales) of $2,500 were performed on 2/28/2021 for but not invoiced or recorded into the accounting records. Use journal entry 19 to accrue this revenue. 9 2/28/2021 Accrue depreciation 9 2/28/2021 Accrue revenue