53. Details of Unearned Revenue for the month of May are shown in the account Dr. Unearned Revenue Balance 7-May Cr. 5,000 10,000 The company adjusts the accounts at the end of each month. As of May 31, the company has $2,000 of services to be performed to clients who have paid in advance. Based on these facts, the adjusting entry at the end of May should include: a. a debit to Unearned Revenue for $13,000 b. a credit to Revenue for $2,000 c. a debit to Revenue for $13,000 d. a credit to Unearned Revenue for $2,000