For Questions 39-40, refer to below problem: The accountant of ALS accounting failed to record the transaction. On November 1, 2021, the managing partner reviewed the books of the company and made a journal entry, which included a credit to service revenue amounting to 300,000 pesos Question 39 How much is the balance unearned service revenue of the company asof December 31, 2021? Blank 1 Blank 1 Add your answer 1 Point Question 40 How much is the service income for the year 2021 related to the transaction? Blank 1 Blank 1 Add your answer 1 Point