35 4 pts On October 1, 2019, Van Company received $3,600 from Spangle Company for consulting services to be provided evenly over the period from October 1, 2019 through May 31, 2020. The December 31 adjusting entry is: Cash 1,200 a. Consulting Revenue 1,200 Accounts Receivable 1,200 b. Consulting Revenue 1,200 Consulting Revenue 1,200 C. Unearned Consulting Revenue 1,200 Consulting Revenue 1,200 d. Accounts Receivable 1,200 Unearned Consulting Revenue 1,200 e. Consulting Revenue 1,200 e. b. a. 3 C. d