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.

Haley photocopying purchases a paper from an out-of-state vendor. average weekly demand for paper is 150 cartons per week for which haley pays $15 per carton. in bound shipments from the vendor average 1000 cartoons with an average lead time of 3 weeks. haley operates 52 weeks per year; it carries a 4-week supply of inventory as safety stock and no anticipation inventory. the vendor has recently announced that they will be building a faculty near haley photocopying that will reduce lead time to one week. further, they will be able to reduce shipments to 200 cartons. haley believes that they will be able to reduce safety stock to a 1-week supply. what impact will these changes make to haley’s average inventory level and its average aggregated inventory value?