The following listing shows all of the account balances taken from the unadjusted trial balance of Gordon Inc., at Dec 31, 2021: Gordon Inc., Unadjusted Trial Balance, December 31 2021 Accounts Receivable Accounts Payable Accumulated Depreciation Advertising Expense Allowance for doubtful accounts (credit) Contributed Capital Cash Cost of Sales Dividends Declared Triventory Marketable Securities Notes Payable Prepaid Insurance Expense Property, plant and Equipment Rent expense Retained Earnings (Jan 1, 2021) Sales Revenue Unearned Revenues Utilities Expense Wage Expense 23,600 14,950 5,400 2.340 100 9,900 15,040 20,000 13,500 10.000 2.500 18,000 5.400 29,880 4,380 5.400 77,400 8,910 2,640 10,780 Refer to this listing in the question below Refer to the unadjusted trial balance of Gordon Inc. at December 31, 2021 presented above. The balance of the unearned revenue account resulted from an advance payment from a customer made on October 31, 2021. By December 31, 2021, it was determined that the customer received 30% of the services paid for earlier in the month. Assume the accounting period ends on December 31, 2021 Required: Determine whether an adjusting entry is required on December 31, 2021 in relation to the transaction above. Fill in the drop down spaces below to record the correct entry (use 'None' if no entry is necessary). Answer: We would have to DEBIT and CREDIT at the amount of