H8R Wholesalers is a retaller providing low cost, bulk items to small companies. Companies must pay an annuat membership fee of s200 to access Hs His warehouses. HBR received yearly membership fees from 384 companies on August 1 . Required: At December 31, calculate the remaining amount of Unearned Revenue and the account balance of the Revenue account. Round your answers ta the nearest doliar. Unearned revenue Revenue