54. On August 1 of the current year, Hodges Company received $24,000 for legal services to be performed evenly throughout the next six months. The adjusting entry on December 31 of the current year would include a: A) Debit to Service Revenue of $4,000 B) Credit to Unearned Service Revenue of $20,000 C) Credit to Service Revenue of $20,000 D) Debit to Unearned Service Revenue of $4,000