Journal entries for the following scenarios:

2/29/2020	Defer revenue		Phone Consulting services recorded on invoice #1009 for $875 for Rooney Enterprises were deemed unearned as of 2/28/2020. Use journal entry 15 to defer this revenue.
2/29/2020	Accrue depreciation		Depreciation Expense of $1,700 ($850, $500, and $350 for Building, Furniture & Fixtures, and Machinery & Equipment, respectively). Use journal entry 17 to record this depreciation.
2/29/2020	Accrue revenue		Phone Consulting services of $3,500 were performed on 2/28/2020 for a new customer, Rigel Works, but not invoiced or recorded into the accounting records. Use journal entry 18 to accrue this revenue.