On December 31, the Trial Balance of Fife Company Included $\quad$

Multiple Choice

On December 31, the trial balance of Fife Company included the following account with a credit balance: Unearned advertising revenue $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\$ 16,200$ If it is determined that the amount of advertising revenue applicable to future periods is $10,400, the correct adjusting entry would be:

A) Debit Unearned Advertising Revenue $10,400; credit Advertising Revenue $10,400
B) Debit Advertising Revenue $10,400; credit Unearned Advertising Revenue $10,400
C) Debit Unearned Advertising Revenue $5,800; credit Advertising Revenue $5,800
D) Debit Advertising Revenue $5,800; credit Unearned Advertising Revenue $5,800