Completed services that were paid for six months earlier, $1,150. The Service Revenue unadjusted balance as of December 31 is $7,800. The Unearned Revenue balance as of December 31 is $10,600. Adjustment Type: A two year insurance policy for $2,640 was purchased on November 1 of the current year. Record the transaction for the year ended December 31. Depreciation for the current year includes Equipment, $4,600. The Accumulated Depreciation Equipment unadjusted balance as of December 31 is $6,500
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