22) On September 1, Advantage Maintenance Company contracted to provide monthly maintenance 22) services for the next five months at a rate of $3,000 per month. The client paid Advantage $15,000 on September 1. The maintenance services began on that date. Assuming Advantage records deferred revenues using the alternative treatment, what would be the adjusting entry recorded on December 31? A) Debit Service Revenue and credit Unearned Revenue for $15,000. B) Debit Service Revenue and credit Unearned Revenue for $3,000. C) Debit Unearned Revenue and credit Service Revenue for $12,000. D) No entry is needed since revenue was recorded on September 1