13 Table 2 On March 1, Year 1, William Browning received $12,000 in advance for services to be provided over the next 12 months. The adjusting entry on December 31, Year 1, would include a: O Debit to service revenue for $10,000 O Debit to unearned revenue for $10,000 O Debit to cash for $2,000 O Debit to unearned revenue for $2,000