Service Revenue

H&R Wholesalers is a retailer providing low cost, bulk items to small companies. Companies must pay an annual membership fee of $200 to access H&R's warehouses. H&R received yearly membership fees from 540 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