Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid, Accrual, or Depreciation. Use Unadj. Bal. as the label for the opening balance of each account. Calculate the adjusted balance and use a Bal . posting reference to show the ending balance of each account. Enter each transaction on the first available line in the T-Account. Completed services that were paid for six months earlier, 51,480. The Service Revenue unadjusted balance as of December 31 is $10,400. The Unearned Revenue balance as of December 31 is $11,600. Adjustment Type: Accrual Unearned Revenue Service Revenue