At the End of the Accounting Period, the Service Fees

Multiple Choice

At the end of the accounting period, the Service Fees Earned account has a normal balance of $76,000. The accountant makes two adjustments--one to accrue unbilled service fees of $6,000, and the other to reduce the Unearned Service Fees liability account by $900.
After the adjustments are posted, the Service Fees Earned account has a balance of:

A) $75,400
B) $82,900
C) $79,900
D) $72,100
E) None of the above