Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Completed services that were paid for six months earlier, $4,060. The Service Revenue unadjusted balance as of December 31 is $9,700. The Unearned Revenue balance as of December 31 is $8,600. Adjustment Type: Unearned Revenue Service Revenue Customers were billed for $2,700 for work completed. The Service Revenue unadjusted balance as of December 31 is $6,300. Adjustment Type: Service Revenue Accounts Receivable Customers were billed for $2,700 for work completed. The Service Revenue unadjusted balance as of December 31 is $6,300. Adjustment Type: Accounts Receivable Service Revenue The unadjusted balance of Office Supplies at Dec. 31 is $11,700 and at year end the office supplies on hand totaled $2,860. Adjustment Type: Supplies Expense Office Supplies