Mercury Company sells tickets in advance for its weekly productions and records the proceeds as Unearned Revenue. At the end of each month, the company makes an adjusting entry to account for the tickets used during the month (ticket revenue.) On March 1, the Unearned Revenue account had a credit balance of $5,000. During March, Mercury sold 500 tickets at $40 each, and 450 tickets were used during the month. What is the balance in Unearned Revenue at the end of March? Show the work so I can compare.

The following is the adjusted trial balance as of December 31, 2018 of Brenda Lee Photography:

Account	Debit	Credit
Cash	$1,700
Accounts Receivable	8,500
Supplies	100
Equipment	7,500
Accumulated DepreciationEquipment		$2,000
Accounts Payable		1,200
Salaries Payable		800
Unearned Revenue		600
Brenda Lee, Capital		3,400
Brenda Lee, Withdrawals	2,300
Service Revenue		40,000
Salaries Expense	24,000
Supplies Expense	2,300
Depreciation ExpenseEquipment	1,600	________
Total	$48,000	$48,000

Provide the closing entry for revenues

3. The adjusted trial balance of Williams Landscaping at December 31, 2018 is as follows:

	Debit	Credit
Cash	$15,000
Accounts Receivable	30,000
Prepaid Insurance	7,500
Supplies	3,200
Land	40,000
Building	160,000
Accumulated Depreciation--Building		$12,000
Equipment	75,000
Accumulated Depreciation--Equipment		8,500
Accounts Payable		12,000
Salaries Payable		2,000
Unearned Revenue		25,000
Mortgage Payable		100,000
Williams, Capital		21,290
Williams, Withdrawals	23,000
Service Revenue		289,000
Salaries Expense	61,000
Depreciation Expense--Building and Equipment	6,150
Supplies Expense	14,040
Insurance Expense	14,000
Utilities Expense	20,900	________
Total	$469,790	$469,790

There were no new capital contributions during the year. Using the information above, prepare a post-closing trial balance for Williams Landscaping (dated December 31, 2018).