value 8.37 points At December 31, the unadjusted trial balance of H&R Tacks reports Unearned Revenue of $5,000 and Service Revenues of $33,800. One-half of the unearned revenue has been earned as of December 31 1. Prepare the adjusting journal entry on December 31. (If no entry is required for a transactionevent, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31. Note: Enter debits before credits. General Journal Debit Credit 31 0. O Type here to search