The company charge 100 per month to spray a house for insect. A customer paid 600 on nov 1 in advance for 6 treatment, which was recorded with a debit to cash and credit to unearned service revenue at year end, the company has applied two treatment for customer

1:Determine what the current balance equal before adjustment

2:the current account balance should equals 400 as of Dec 31 two months at 100 per month

3:record the adjusting journal entry to get from step 1 to 1