Required information Exercise 7-13 (Algo) Unearned revenues-customer deposits LO 7-3 [The following information applies to the questions displayed below] NightwoundsTime Brewing Company distributes its products in an aluminum keg Customers are charged o deposit of $85 per keg; deposits are recorded in the Keg Deposits account. Exercise 7-13 (Algo) Part d - Horizontal model d. Use the horizontal model, demonstrate accounting that would be appropriate for the cost of the kegs that are purchased and used by NightWoundsTime Brewing Company, including how to account for unreturned kegs? Indicate the financiol statement etfect. Note: Enter decreases with a minus sign to indicate a negative financial statement effect