*BE3-15 Refer to BE3-6. Assume that instead of crediting a liability account for the $4,800, one-year insurance policy, Big North Insurance credits a revenue account on March 1, 2014. (a) Prepare the adjusting entry at October 31,2014 . Using T accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account. Prepare and post adjusting entry for unearned revenue. (SO 5) AP (b) Compare the adjusted balances in BE3-6, where a liability account was originally credited, with the adjusted balances you determined here in part (a), where a revenue account was originally credited. Does it matter whether an original entry is recorded to a liability account or a revenue account? Explain