H&R Wholesalers is a retailer providing low-cost, bulk items to small companies. Companies must pay an annual membership fee of $125 to access H&R's warehouses. H&R received yearly membership fees from 420 companies on August 1, 2018. Required: At December 31, 2018, calculate the remaining amount of Unearned Revenue and the account balance of the Revenue account. Assume this is their first year of business. Unearned revenue Revenue