Answer:
Step 1) The current balance equals to $ 9000
Step 2)The current balance should equal to (9000/12 * 10) $ 7500
Step 3) the adjusting entry would be
Dec 31 Unearned Revenue $ 1500 (dr)
Revenue Earned $ 1500 (Cr)
Step 1) The current balance equals to $ 400.
Step 2) The current balance should equal $ 100
Step 3) The adjusting entry would be
Dec 31 Unearned Services Revenue $ 300 (dr)
Services Revenue Earned $ 300 (Cr)
Step 1) The current balance equals to $ 3000.
Step 2) The current balance should equal ( $ 30,000/12 *4= $ 10,000) $ 30,000- $ 10,000= $ 20,000
Step 3) The adjusting entry would be
Dec 31 Unearned Rent Revenue $ 10,000 (Dr)
Rent Revenue Earned $ 10,000 (Cr)
