The unadjusted trial balance of Wolfe 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 th

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 on the last line of the journal entry table $)$

a$.$ Unearned Revenue still unearned at December $31,$$$2,800$