Suppose a customer rents a vehicle for three months from Franklin Rental on November 1 , paying $3,750 ( $1,250 per month). Service Revenue is $22,000 prior to adjustment. The balance of Deferred Revenue at the beginning of the year is $0. Determine the accounts to be adjusted on December 31, the amount of the adjustment, and the ending balances. Assume no adjustments were previously made during the year. Note: Amounts to be deducted should be indicated with a minus sign