ending merchandise inventory is $67,000. Unearned revenue at year-end was $4,230. Account Title Debit Credit Cash 7,500 Accounts Receivable 17,000 86,000 Unearned Revenue 20,800 193,000 Revenue 82,000 Purchases Purchases Discounts 4,100 Page: 1 DATE DESCRIPTION POST. DEBIT CREDIT REF. 1 a. Income Summary Merchandise Inventory 3 b. Merchandise Inventory NM + in Income Summary C. Unearned Revenue Revenue