If the Trial Balance Amount of Unearned Pest Spray Revenue

Multiple Choice

If the trial balance amount of Unearned Pest Spray Revenue is $50,000, and $40,000 has been earned by the end of the fiscal period, the adjustment would be

A) debit Accounts Payable; credit Unearned Pest Spray Revenue.
B) debit Unearned Pest Spray Revenue; credit Pest Spray Revenue.
C) debit Pest Spray Revenue; credit Unearned Pest Spray Revenue.
D) debit Unearned Pest Spray Revenue; credit Cash.
E) debit Cash; credit Unearned Pest Spray Revenue.