18. An accountant received $1,200 in advance of doing tax work for a client. This amount was credited to a liability account. At the end of the period, $900 of work has been done. What is the adjusting entry that's needed? a. Debt Unearned Revenues $900; Credit Revenue $900 b. Debt Unearned Revenues $300; Credit Revenue $300 c. Debt Revenues $900; Credit Unearned Revenue $900 d. Debt Revenues $900; Credit Unearned Revenue $900