Adjustment for unearned revenue Chart of Accounts Journal Instructions On August 1, 20Y1, Newhouse Co. received $13,200 for the rent of land for 12 months Journalize the adiusting entry required for une arned rent on December 31, 20Y1. Refer to the chart of accounts for the exact wording of the account. CNOW journals do not use lines for journal explanations Every line on a journal page is used for debitor credit entries CNOWjours will automatically indent a crear entry when a credit amount is entered 3 BE e HD Instructions Journal Chart of Accounts CHART OF ACCOUNTS Newhouse Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned