EM$9\mathrm{.}4$ Adjusting Entry Unearned Revenue

Complete the following adjusting entry for Mookie The Beagle Concierge.

On January $21,2024,$ Carlos prepaid $$7,200$ for pet care services to be provided each Friday for $8$ weeks for his Golden Retriever, Bella. Mookie The Beagle Concierge recorded the entire $$7,200$ as Sales. At the end of the accounting period on January $31,3$ weeks $(01/12,01/19,01/26)$ of the pet care services had been provided to Bella, so $5$ weeks of services or $$4,500($$$7,200-$: $8=$ $$900$ per week$)$ had not been earned as of the end of January. Since $$4,500$ has not been earned, the $$4,500$ is a liability because Mookie The Beagle Concierge has an obligation to provide the pet care service or return the $$4,500$ to the customer. So an adjusting entry is needed to bring accounts up to date at January $31.$

Required:

Complete the following table.

Note: Answer this question in the table shown below. Round your answer $2$ decimal places.

Plan adjusting entry below.

Complete the following table to plan the adjusting journal entry to enter in QBO

A screenshot titled, journal entry. The Journal entry consists of the journal date and the journal number to be filled. Below this, a table lists # accounts, debits, credits, descriptions, and names. Rows $1$ and $2$ of the # account have smart dots $1$ and $3$ respectively. Row $1$ of debit has smart dot $2.$ Row $2$ of credits has smart dot $4.$

Note: Enter your adjusting entry in the table shown below as you would enter it in QBO. Round your answers to $2$ decimal places.