On November 1, 2013, Stockton Co. receives $3,600 cash from Hans Co. for consulting services to be provided evenly over the period November 1, 2013, to April 30, 2014—at which time Stockton credited $3,600 to Unearned Consulting Eees. The adjusting entry on December 31, 2013 (Stockton’s year-end) would include a

a. Debit to Unearned Consulting Eees for $1,200.

b. Debit to Unearned Consulting Fees for $2,400.

c. Credit to Consulting Fees Earned for $2,400.

d. Debit to Consulting Fees Earned for $1,200.

e. Credit to Cash for $3,600.