Question

cash account # 110
balance
date posting reference debit credit debit credit
may 1 j10 100,000 100,000
may 4 j10 57,000 43,000
may 6 j10 2,100 45,100
may 9 j10 250 44,850
may 19 j10 1,500 43,350
may 20 j10 1,900 45,250

unearned revenue account # 220
balance
date posting reference debit credit debit credit
may 20 j10 1,900 1,900

date accounts and explanation posting reference debit credit
may 20 cash 1,900
unearned revenue 1,900
collected cash for future services.

Explanation:

Identify the account numbers for posting references

$$
LATEXBLOCK0
$$

Match accounts to the journal entry lines

$$
LATEXBLOCK1
$$

Answer:

Date	Accounts and Explanation	Posting Reference	Debit	Credit
	Unearned Revenue	<blank>220</blank>		1,900
	_Collected cash for future services._