Question Two: Read the following transactions related to Furniture Design LTD: (90 Points) Furniture Design Ltd was founded in Dec 2018. Furniture Design provides unique and modern designing services to customers. Below is the Company's trial balance as of Dec 31, 2018. Furniture LD Trial Balance Account Dr. Cr. Cash 276,300 A/R 1,100 Land 120,000 Building 60,000 Equipment 2,800 A/P 138,000 Unearned Revenue 2,500 Share Capital 320,000 Dividends 2,250 Service Revenue 2,200 Interest Expense Total 250 462,700 462,700 An Analysis of the transactions shows the following: 1- The Equipment is being depreciated at $600 per quarter. 2- Unearned Revenue balance on Dec 31, 2018 is $1,000. 3- Interest of $200 was accrued on Dec 31, 2018. 4- Services performed but not recorded on Dec, 31 were $600.