Requirement $1.$ Prepare the adjusting entries, and post to the accounts. T$-$accounts have been opened using the balar Begin by preparing the adjusting entries. $($Record debits first, then credits. Select the explanation on the last line of the

a$.$ Unearned Revenue still unearned at December $31,$$$3,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31],[$Adj$.($a$)],[,,,],[,,,],[,,,]]$

b$.$ Prepaid Rent still in force at December $31,$$$2,900.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31,,,],[$Adj$.($b$),,,]]$