Completed services that were paid for six months earlier, $3,430. The Service Revenue unadjusted balance as of December 31 is $500. The Unearned Revenue balance of December 31 is $9,400. Adjustment Type Unearned Revenue Employees earned $4,900 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $6,000 Adjustment Type Salaries Expense Service Revenue Salaries Payable