David Debit Has Performed $700 of Accounting Services for a Client

Multiple Choice

David Debit has performed $700 of accounting services for a client but has not yet billed the client at the end of the accounting period.What adjusting entry must David prepare?

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