H\&R Wholesalers is a retailer providing low cost, bulk items to small companies. Companies must pay an annual membership fee of $225 to access H\&R's warehouses. H\&R received yearly membership fees from 612 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 to the nearest dollar. Unearned revenue $ Revenue $