13. Stellar Company uses accrual accounting. During the current accounting period, Stellar Company receives $500 for consulting services to be provided during the next period. If Stellar Company provides $50 of consulting services during the current period, the ending balance in the Unearned Revenue account in the ledger is a A) $500 debit balance. B) $450 credit balance. C) $450 debit balance. D) $50 credit balance.