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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 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.

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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=?

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