12 TII 26 of 50 View Policies Current Attempt in Progress Whispering Marketing received $55200 from a customer on January 2, 2022 to be on retainer for the next 2 years. The appropriate journal entry to recognize earned revenue at Whispering's fiscal year end on December 31, 2022 would be O Dr Service Revenue $27600 Cr Unearned Revenue $27600 O Dr Unearned Revenue $27600 Cr Cash $27600 O Dr Unearned Revenue $27600 Cr Service Revenue $27600 O Dr Service Revenue $27600 Cr Cash $27600 Save for Later