^- Included in Cranes December 31 trial balance is unearned revenue of $21,000. Management reviewed the companys progress on the underlying contracts and determined that $5,300 of revenue should be recognized. Prepare Cranes December 31 adjusting entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation-Buildings
• Accumulated Depreciation-Equipment
• Administrative Expenses
• Admissions Revenue
• Advertising Expense
• Allowance for Doubtful Accounts
• Bad Debt Expense
• Buildings
• Cash
• Common Stock
• Cost of Goods Sold
• Current Maturity of Long-Term Debt
• Delivery Expense
• Depreciation Expense
• Dividends
• Dues Revenue
• Equipment
• Green Fees Revenue
• Income Summary
• Income Tax Expense
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Inventory
• Land
• Maintenance and Repairs Expense
• Mortgage Payable
• No Entry
• Notes Payable
• Notes Receivable
• Office Expense
• Owner's Capital
• Owner's Drawings
• Prepaid Advertising
• Prepaid Insurance
• Prepaid Rent
• Property Tax Expense
• Property Tax Payable
• Rent Expense
• Rent Receivable
• Rent Revenue
• Retained Earnings
• Salaries and Wages Expense
• Salaries and Wages Expense-Administrative
• Salaries and Wages Expense-Sales
• Salaries and Wages Payable
• Sales
• Sales Discounts
• Sales Returns and Allowances
• Sales Revenue
• Selling Expenses
• Service Revenue
• Subscription Revenue
• Supplies
• Supplies Expense
• Telephone and Internet Expense
• Utilities Expenses
• Unearned Admissions Revenue
• Unearned Dues Revenue
• Unearned Service Revenue
• Unearned Rent Revenue
• Unearned Subscriptions Revenue