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. completed services that were paid for six months earlier, $1,910. the service revenue unadjusted balance as of december 31 is $11,600. the unearned revenue balance as of december 31 is $10,600.