Identify the Type of Adjustment Necessary (The Type of Item

Identify the type of adjustment necessary (the type of item involved) and record the transaction for the event.Make sure to include the ending balances after adjustment.
Assume that on June 1, 2016, Tasty Sausage Corp.received $9,000 in advance to provide sausages over the next three months.The June 30 adjustment is: $\begin{array}{|l|c|c|c|c|c|c|}\hline & {\text { Assets = }} &&& {\text { Liabilities + Stockholder's Equity }} \\\hline & \text { Cash } & \begin{array}{c}\text { Office } \\\text { Equipment }\end{array} & \begin{array}{c}\text { Accumulated } \\\text { Depreciation }\end{array} & \begin{array}{c}\text { Unearned } \\\text { Revenue }\end{array} & \begin{array}{c}\text { Common } \\\text { Stock }\end{array} & \begin{array}{c}\text { Retained } \\\text { Earnings }\end{array} \\\hline \text { Beg. Bal. } & 9,000 & & & 9,000 & & \\\hline \text { Adjustment } & & & & & & \\\hline \text { End. Bal. } & & & & & & \\\hline\end{array}$