Service Revenue

H&R Wholesalers is a retailer providing low cost, bulk items to small companies. Companies must pay an annual membership fee of $$100$ to access H&R$$s warehouses. H&R received yearly membership fees from $420$ companies on August $1.$

Required:

At December $31,$ calculate the remaining amount of Unearned Revenue and the account balance of the Revenue account. Round your answers to the nearest dollar.

Unearned revenue $fill in the blank $1$

Revenue $fill in the blank $2$