ents D Question 1 3 pts John Smith, CPA previously collected $800 for tax services in advance of providing the services. At the end of the year, John still has unearned revenue of $300 from the previous payment. Record the appropriate adjusting journal entry using the following account headings in your response: Accounts Edit View Insert Format Tools Table allery 12pt Paragraph BIU AT Debit Credit 1 Hou 24/7