What is the correct amount if not $200? If unearned revenue is not an option what else could be valid?

C5-1 (Algo) Recording Transactions and Adjustments, Reconciling Items, and Preparing Financial Statements LO 2-2, 2-4, 2-5, 3-3, 3-5, 4-2, 4-3, 4-4, 5-4, 5-5 (General Ledger) On January 1, Pulse Recording Studio (PRS) had the following account balances. The following transactions occurred during January. a. Received $2,420 cash on 1/1 from customers on account for recording services completed in December. b. Wrote checks on 1/2 totaling $4,280 for amounts owed on account at the end of December. c. Purchased and received supplies on account on 1/3, at a total cost of $200. d. Completed $3,900 of recording sessions on 1/4 that customers had paid for in advance in December. e. Received $4,850 cash on 1/5 from customers for recording sessions started and completed in January. f. Wrote a check on 1/6 for $4,040 for an amount owed on account. g. Converted $1,040 of cash equivalents into cash on 1/7. h. On 1/15, completed EFTs for $1,390 for employees' salaries and wages for the first half of January. i. Received $2,940 cash on 1/31 from customers for recording sessions to start in February. Journal entry worksheet 1) ... 16 19 Supplies on hand at January 31 were $200. Record the transaction. Note: Enter debits before credits. Journal entry worksheet 1 2 6 7 8 Completed $3,900 of recording sessions on 1/4 that customers had paid for in advance in December. Record the transaction. Note: Enter debits before credits