Part 1-(4 total 2 marks each) NOTE To receive full mks, you must show your cal cul ations Use the following information to calculate your answer and place it in the space to the provided 43,0 3, o Bal May 31un 30 tional Information Account a. Unearned Revenue 47,000 34,000 Portion earned $21,000 Calculate: Total unearned revenue during dne Account May 31 un 30 b. Accounts Receivable 12,500 17.200 Cash payment received, 2,0 Calculate: New sales on account during June Part 2-(5 marks) Equipment with a cost of $103,000 has a useful life of four years. Using straight-line amortization, what is the book value after three years? Part 1-(4 totai-2 marks each) NOTE To reosive full marks, you must show your caloulations Use the following information to calculate your answer and place it in the space to the provided Balanoe May 31un 30 Account Information 3,0 a Unearned Revenue 47,000 Portion earned $21,000 Calculate: Total unearned revenue during June Account b. Accounts Receivable 12,500 17 200 Cash payment received, 2,0 Calculate: New sales on account during Jne -- Part 2-(5 marks) Equipment with a cost of $103,000 has a useful life of four years. Using straight-line amortization, what is the book value after three years? fast Value -a3 ,000