USO Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid, Accrual, or Depreciation. Use Unadj. Bal. as the label for the opening balance of each account. Calculate the adjusted balance and use a Bal. posting reference to show the ending balance of each account. Enter each transaction on the first available line in the T-Account. Recieved a bill for utilities for 56,600 which will be paid next month. Adjustment Type: Utilities Expense Utilities Payable Completed services that were paid for six months earlier, $3,950. The Service Revenue unadjusted balance as of December 31 is $10,500. The Unearned Revenue balance as of December 31 is $10,100, Adjustment Type: Service Revenue Unearned Revenue