Brief Exercise 5-40 (Algorithmic) Service Revenue H&R Wholesalers is a retailer providing low-cost, bulk items to small companies. Companies must pay an annual membership fee of $250 to access H&R's warehouses. H&R received yearly membership fees from 600 companies on August 1, 2018 Required At December 31, 2018, calculate the remaining amount of Unearned Revenue and the account balance of the Revenue account. Assume this is their first year of business. Revenue