Required information [The following information applies to the questions displayed below.] The December 31, 2021, unadjusted trial balance for Demon Deacons Corporation is presented below. Accounts Cash Debit $ 9,500 Credit Accounts Receivable 14,500 Prepaid Rent 6,600 Supplies 3,500 Deferred Revenue $ 2,500 Common Stock 12,000 Retained Earnings. Service Revenue Salaries Expense 5,500 46,600 32,500 $66,600 $66,600 At year-end, the following additional information is available: 1. The balance of Prepaid Rent, $6,600, represents payment on October 31, 2021, for rent from November 1, 2021, to April 30, 2022. 2. The balance of Deferred Revenue, $2,500, represents payment in advance from a customer. By the end of the year, $625 of the services have been provided. 3. An additional $500 in salaries is owed to employees at the end of the year but will not be paid until January 4, 2022. 4. The balance of Supplies, $3,500, represents the amount of office supplies on hand at the beginning of the year of $1,450 plus an additional $2,050 purchased throughout 2021. By the end of 2021, only $750 of supplies remains. Journal entry worksheet 1 2 3 4 Record the adjusting entry for deferred revenue on December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry