H&R Wholesalers is a retailer providing low-cost, bulk items to small companies. Companies must pay an annual membership fee of $150 to access H&R's warehouses. H&R received yearly membership fees from 576 companies on August 1, 2018.

a)

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

	$