2 On April 1. Tarazl Company received $3,600 cash in advance for services to be rendered for one year starting on April 1. Tatazi, debited Cash and credited Service Revenue for $3,600. On December 31 of the same year, the necessary adjusting entry includes credit to Service Revenue of $2,700 debit to Unearned Service Revenue of $2,700 debit to Service Revenue of $900 debit to Unearned Service Revenue of $900