The unadjusted trial balance of Walton Anvils at December $31,2024,$ and the data for the adjustments follow:

$($Click the icon to view the unadjusted trial balance.$)$

$($Click the icon to view the adjusting data.$)$

Read the requirements.

Requirement $1.$ Prepare the adjusting entries and post to the T$-$accounts. T$-$accounts have been opened using the balances from the unadjusted trial balance.

Begin by preparing the adjusting entries. $($Record debits first, then credits. Select the explanation

a$.$ Unearned Revenue still unearned at December $31,$$$1,800.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit$],[$Dec$.31],[$Adj$.($a$)],[,,],[,,],[,,]]$

Data table

$\backslash$table$[[$UELETIINEI $$$$,62,100JI,$