its was dtermin that 12000 of the unearned revenue consulting fees had not been yet earned -its was discovered that 6000 of the balance in consulting fees earned accounts was for.service to be performed in the next month -adjusted trial balance :uneared revenue 13 160 revenue 314600 probleme 2 the balance in prepaid insurance account represent the remaining balance of the year policy purchased on April prepaid insurance :9350 what is the journal entries for this two transactions