Included in Sandhills December 31 trial balance is unearned revenue of $18,200. Management reviewed the companys progress on the underlying contracts and determined that $7,600 of revenue should be recognized. Prepare Sandhills 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.)