9. On September 28, 2019, Rowen Consulting, Inc. received a $600 check from their client Matt Jones. The breakdown of this payment was as follows: $200 related to services performed during the month of August 2019, $100 related to services performed during the month of September 2019 and $300 was for services to be performed in October and November 2019. The accountant for Rowen Consulting debited Cash for $600 and credited Revenue for $600 for this payment. Assuming the August and September services had been previously billed and recorded properly at that time, what kind of correcting entry is needed if any?- a. No entry needed b. Dr. Revenue $400, Cr. Unearned Revenue $400- c. Dr. Revenue $300, Cr. Unearned Revenue $300 d. Dr. Revenue $600, Cr. Accounts Receivable $300, Unearned Revenue $300 e. Dr. Revenue $500, Cr. Accounts Receivable $200, Unearned Revenue $300