At December 31, the unadjusted trial balance of H&R Tacks reports Deferred Revenue of $5,600 and Service Revenues of $34,400. Obligations for one-half of the deferred revenue have been fulfilled as of December 31 . Required: 1. Prepare the adjusting journal entry on December 31 . 2. Post the beginning balances and adjusting entries to the following T-accounts; Complete this question by entering your answers in the tabs below. Prepare the adjusting journal entry on December 31. (If no entry is required for a transac in the first account field.). Journal entry worksheet Record the adjusting entry on December 31 . Notai Fntar debits before credits