26. An attorney receives payment of $2,100 in advance on May 1 for services to be performed. During the month of May, one-third of the services are completed. The May 31 adjusting entry would include a. A credit to Service Revenue of $700 b. A credit to Service Revenue of $1,400 c. A debit to Cash of $2,100 d. A debit to Unearned Service Revenue of $1,40 e. None of the above