1. 5 Start Cleaning Service received advance payments from customers during 2016 of $68,500. By December 31, 2016, $14,700 worth of services had not been completed. After the adjustments are recorded and posted at December 31, 2016, the balances in unearned revenue and revenue accounts will be:

Unearned Revenue Service Revenue a. $14,700 $68,500

b. $14,700 $53,800

c. $0 $68,500

d. $68,500 $14,700