Sebastian Belle Has Performed $2,000 of CPA Services for a Client

Multiple Choice

Sebastian Belle has performed $2,000 of CPA services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Sebastian make?

A) Debit Cash and credit Unearned Service Revenue
B) Debit Accounts Receivable and credit Unearned Service Revenue
C) Debit Accounts Receivable and credit Service Revenue
D) Debit Unearned Service Revenue and credit Service Revenue