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Journal Entries for Revenue and Unearned Revenue in 2013 Essay Preview: Journal Entries for Revenue and Unearned Revenue in 2013 Report this essay 1. Journal entries for Revenue and Unearned Revenue in 2013 Debit Credit Dr Accounts receivables / Cash 44,253 Cr Unearned revenue 44,253 Dr Recognition of unearned revenue 41,921 Cr Revenue 41,921 Dr.