OS 310 (Algo) Unearned (deferred) revenues adjustments LO P2 Alecord adjusting lournal eniries for each separate case below for year ended December 31. Asswate no other ndjusting entrjes are made during the year. a. Unearned Rent Revenue. The Krug Company collected 59,000 rent in advance on November 1 , dobiting Cash and credeng Unearned Rent Revenue. The tenast was paying 12 months' rent in advance and eccupsncy began Nowember t, b. Unearned Services Revenue. The company charges $100 per insect troatment. A customer paid $400 on 0ctober1 in acvance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Peventie. At year-end, the campamy has apolied thee treatments for the customef, c. Unearsed Rent Revenue. On September 1, o elient paid the company $30.000 cash for six months of rent in advance and took? occupancy inanediately. The company recorded the cash as Uncarned Rent Revenue- Journal entry worksheet The Kiruy Company collected 59,000 rent in a6vance on Nevember 1, debiting Cach and crediting Unearned Flent Pevenue. The tenant was paying 12 moethis' rent in advance and ocoicancy began november 1: Journal entry worksheet 23 The kirug Company collected $9,000 rene in advance on November 1, debing Cash and credting Unearted Rent Revenue. The tenant was pying 12 menths' rent in advance and ocoupancy, began November 1 . Journal entry worksheet The company charges $100 per inaect treatment. A customer paid $400 on October 1 in advance for fope treatments, which was recorded with a debit to Cash and a credit to Unearned Services. Revenue. At year-end, the company has applied three treatments for the customer. Journal entry worksheet On September 1 , a cirent paid the company $30,000 cash foc six months of rent in abvance and took occupancy immediately. The company recorded the cash as Unearicd fient Revenue. Rister- Eaker debats befane coils