explanations on the last line of the journal please

Requirement 1. Journalize the adjusting entry needed at year-end (December 31, 2017) for each situation. Consider each fact separately. 2. Determine the equipment's carrying amount from part f. c. When the business collected $13,600 in advance three months ago, the accountant debited Cash and credited Unearned Revenue. The client was paying for two cars, one delivered in December, the other to be delivered in February 2018. Record the transaction for unearned revenue earned Journal Entry Accounts Debit Credit C